We're dividing 788323 by 61 
We want to figure out the number of times 788323 can be divided by 61.

On to step 1:
61 can be fit into 7 0 times, resulting in a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 61

Step 2:
The number 61 fits into 78 1 times, leaving a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 61 from 78, we get 17.
Append the next digit (8) from the dividend to 17 and continue with: 178 / 61

Let's proceed to step 3:
The number 61 fits into 178 2 times, leaving a remainder of 56.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we subtract 122 from 178, we get 56.
Grab the next digit (3) from the dividend, add it to 56, then carry on: 563 / 61

Advancing to step 4:
61 can be fit into 563 9 times, resulting in a remainder of 14.
The next digit of our result is 9. 
Result so far: 129.0
Subtract 549 from 563 to get 14.
Bring next digit (2) of the dividend behind the 14 and repeat the process: 142 / 61

Going ahead to step 5:
If we divide 142 by 61, we get 2 and a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 1292.0
Subtract 122 from 142 to get 20.
Append the next digit (3) from the dividend to 20 and continue with: 203 / 61

Let's proceed to step 6:
61 goes into 203 3 times with a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 12923.0
The remainder is 20 after subtracting 183 from 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
When dividing 200 by 61, we get 3 with a remainder of 17.
The next digit of our result is 3. 
Result so far: 12923.3
The remainder is 17 after subtracting 183 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 8:
When dividing 170 by 61, we get 2 with a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 12923.32
Deduct 122 from 170 and we're left 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.

Step 9:
When dividing 480 by 61, we get 7 with a remainder of 53.
The next digit of our result is 7. 
Result so far: 12923.327
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:
61 goes into 530 8 times with a remainder of 42.
The next digit of our result is 8. 
Result so far: 12923.3278
Subtract 488 from 530 to get 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 11:
61 goes into 420 6 times with a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 12923.32786
If we take 366 away from 420, we end up 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 12:
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: 12923.327868
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.

Let's proceed to step 13:
The number 61 fits into 520 8 times, leaving a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 12923.3278688
Subtract 488 from 520 to get 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 quotient of the division is 12923.3278688, and the remainder is 3.2e-07.