12705 ÷ 61 
We want to figure out the number of times 12705 can be divided by 61.

Step 1:
If we divide 1 by 61, we get 0 and a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 61

On to step 2:
If we divide 12 by 61, we get 0 and a remainder of 12.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 12 to get 12.
Append the next digit (7) from the dividend to 12 and continue with: 127 / 61

Advancing to step 3:
61 can be fit into 127 2 times, resulting in a remainder of 5.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 5 after subtracting 122 from 127.
Fetch the next digit (0) from the dividend, attach it to 5 and continue: 50 / 61

On to step 4:
61 can be fit into 50 0 times, resulting in a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 50 and we're left with 50.
Bring next digit (5) of the dividend behind the 50 and repeat the process: 505 / 61

On to step 5:
The number 61 fits into 505 8 times, leaving a remainder of 17.
Put 8 as the next digit of the answer. 
Result so far: 208.0
Deduct 488 from 505 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 6:
If we divide 170 by 61, we get 2 and a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 208.2
If we take 122 away from 170, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 7:
When dividing 480 by 61, we get 7 with a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 208.27
Deduct 427 from 480 and we're left with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 8:
The number 61 fits into 530 8 times, leaving a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 208.278
If we take 488 away from 530, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 9:
61 can be fit into 420 6 times, resulting in a remainder of 54.
The next digit of our result is 6. 
Result so far: 208.2786
Deduct 366 from 420 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 10:
61 goes into 540 8 times with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 208.27868
The remainder is 52 after subtracting 488 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 11:
61 can be fit into 520 8 times, resulting in a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 208.278688
If we take 488 away from 520, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 208.278688, with a leftover of 3.2e-06.