We're dividing 315450 by 61 
We want to figure out the number of times 315450 can be divided by 61.

Advancing to step 1:
61 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 61

Let's proceed to step 2:
61 can be fit into 31 0 times, resulting in a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Append the next digit (5) from the dividend to 31 and continue with: 315 / 61

Let's proceed to step 3:
61 goes into 315 5 times with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 305 from 315 leaves us with 10.
Grab the next digit (4) from the dividend, add it to 10, then carry on: 104 / 61

Moving on to step 4:
61 can be fit into 104 1 times, resulting in a remainder of 43.
Put 1 as the next digit of the answer. 
Result so far: 51.0
The remainder is 43 after subtracting 61 from 104.
Grab the next digit (5) from the dividend, add it to 43, then carry on: 435 / 61

On to step 5:
61 goes into 435 7 times with a remainder of 8.
Put 7 as the next digit of the answer. 
Result so far: 517.0
The remainder is 8 after subtracting 427 from 435.
Include the next digit (0) from the dividend after 8, then repeat: 80 / 61

Let's proceed to step 6:
80 divided by 61 is 1 with a remainder of 19.
The next digit of our result is 1. 
Result so far: 5171.0
If we take 61 away from 80, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 7:
61 can be fit into 190 3 times, resulting in a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 5171.3
If we take 183 away from 190, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 8:
61 can be fit into 70 1 times, resulting in a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 5171.31
Subtract 61 from 70 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 9:
When dividing 90 by 61, we get 1 with a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 5171.311
If we take 61 away from 90, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

In conclusion, the division gives 5171.311 with a balance of 0.0029.