61054 ÷ 8 = 7631 R6
Let's divide 61054 by 8.

Step 1:
8 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 6 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 8

Step 2:
8 goes into 61 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 56 from 61 to get 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 8

Step 3:
8 goes into 50 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 76
Subtract 48 from 50 to get 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 8

Step 4:
8 goes into 25 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 763
Subtract 24 from 25 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 8

Step 5:
8 goes into 14 1 times with a remainder of 6.
Write down 1 as next digit of of the result. 
Result so far: 7631
Subtract 8 from 14 to get 6.

The final result is 7631 with a remainder of 6.