828217 ÷ 61 
We want to figure out the number of times 828217 can be divided by 61.

Step 1:
When dividing 8 by 61, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 61

Let's proceed to step 2:
61 goes into 82 1 times with a remainder of 21.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 61 from 82 and we're left with 21.
Grab the next digit (8) from the dividend, add it to 21, then carry on: 218 / 61

Moving on to step 3:
218 divided by 61 is 3 with a remainder of 35.
Write down 3 as next digit of the result. 
Result so far: 13.0
The remainder is 35 after subtracting 183 from 218.
Grab the next digit (2) from the dividend, add it to 35, then carry on: 352 / 61

Advancing to step 4:
61 goes into 352 5 times with a remainder of 47.
Put 5 as the next digit of the answer. 
Result so far: 135.0
Subtracting 305 from 352 leaves us with 47.
Take the next digit (1) from the dividend and append it to 47, then repeat: 471 / 61

Going ahead to step 5:
61 goes into 471 7 times with a remainder of 44.
The next digit of our result is 7. 
Result so far: 1357.0
If we take 427 away from 471, we end up with 44.
Take the next digit (7) from the dividend and append it to 44, then repeat: 447 / 61

Step 6:
If we divide 447 by 61, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 13577.0
Subtracting 427 from 447 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 7:
If we divide 200 by 61, we get 3 and a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 13577.3
If we subtract 183 from 200, we get 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 8:
170 divided by 61 is 2 with a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 13577.32
If we subtract 122 from 170, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 9:
When dividing 480 by 61, we get 7 with a remainder of 53.
Record the quotient 7 as the next digit in the result. 
Result so far: 13577.327
The remainder is 53 after subtracting 427 from 480.
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 10:
When dividing 530 by 61, we get 8 with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 13577.3278
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.

Step 11:
420 divided by 61 is 6 with a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 13577.32786
Subtract 366 from 420 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 12:
If we divide 540 by 61, we get 8 and a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 13577.327868
If we take 488 away from 540, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 13:
The number 61 fits into 520 8 times, leaving a remainder of 32.
The next digit of our result is 8. 
Result so far: 13577.3278688
The remainder is 32 after subtracting 488 from 520.
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 result is 13577.3278688 with a remainder of 3.2e-07.