We're dividing 548500 by 61 
Let's see how many times 61 fits into 548500.

Let's proceed to step 1:
61 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 61

Moving on to step 2:
61 can be fit into 54 0 times, resulting in a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Include the next digit (8) from the dividend after 54, then repeat: 548 / 61

Advancing to step 3:
If we divide 548 by 61, we get 8 and a remainder of 60.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 488 from 548 and we're left with 60.
Take the next digit (5) from the dividend and append it to 60, then repeat: 605 / 61

Let's proceed to step 4:
61 can be fit into 605 9 times, resulting in a remainder of 56.
Use 9 as the next digit of our solution. 
Result so far: 89.0
Subtract 549 from 605 to get 56.
Append the next digit (0) from the dividend to 56 and continue with: 560 / 61

On to step 5:
The number 61 fits into 560 9 times, leaving a remainder of 11.
The next digit of our result is 9. 
Result so far: 899.0
If we subtract 549 from 560, we get 11.
Bring next digit (0) of the dividend behind the 11 and repeat the process: 110 / 61

Moving on to step 6:
110 divided by 61 is 1 with a remainder of 49.
Use 1 as the next digit of our solution. 
Result so far: 8991.0
If we subtract 61 from 110, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 7:
61 can be fit into 490 8 times, resulting in a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 8991.8
If we subtract 488 from 490, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 8:
When dividing 20 by 61, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 8991.8
Deduct 0 from 20 and we're left 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.

Moving on to step 9:
200 divided by 61 is 3 with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 8991.803
If we take 183 away from 200, we end up 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 10:
61 can be fit into 170 2 times, resulting in a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 8991.8032
The remainder is 48 after subtracting 122 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 11:
If we divide 480 by 61, we get 7 and a remainder of 53.
Record the quotient 7 as the next digit in the result. 
Result so far: 8991.80327
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.

Let's proceed to step 12:
When dividing 530 by 61, we get 8 with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 8991.803278
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.

Let's proceed to step 13:
The number 61 fits into 420 6 times, leaving a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 8991.8032786
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.

On to step 14:
If we divide 540 by 61, we get 8 and a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 8991.80327868
Subtract 488 from 540 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The quotient of the division is 8991.80327868, and the remainder is 5.2e-08.