61577901 ÷ 261 
Our goal is to divide 61577901 by 261.

On to step 1:
The number 261 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 261

Step 2:
261 goes into 61 0 times with a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Include the next digit (5) from the dividend after 61, then repeat: 615 / 261

Going ahead to step 3:
615 divided by 261 is 2 with a remainder of 93.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 522 from 615 and we're left with 93.
Grab the next digit (7) from the dividend, add it to 93, then carry on: 937 / 261

Let's proceed to step 4:
937 divided by 261 is 3 with a remainder of 154.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Subtracting 783 from 937 leaves us with 154.
Grab the next digit (7) from the dividend, add it to 154, then carry on: 1547 / 261

On to step 5:
If we divide 1547 by 261, we get 5 and a remainder of 242.
Put 5 as the next digit of the answer. 
Result so far: 235.0
Subtract 1305 from 1547 to get 242.
Take the next digit (9) from the dividend and append it to 242, then repeat: 2429 / 261

Let's proceed to step 6:
2429 divided by 261 is 9 with a remainder of 80.
The next digit of our result is 9. 
Result so far: 2359.0
The remainder is 80 after subtracting 2349 from 2429.
Include the next digit (0) from the dividend after 80, then repeat: 800 / 261

Step 7:
800 divided by 261 is 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 23593.0
Deduct 783 from 800 and we're left with 17.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 261

On to step 8:
The number 261 fits into 171 0 times, leaving a remainder of 171.
Put 0 as the next digit of the answer. 
Result so far: 235930.0
The remainder is 171 after subtracting 0 from 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Moving on to step 9:
261 goes into 1710 6 times with a remainder of 144.
The next digit of our result is 6. 
Result so far: 235930.6
Subtracting 1566 from 1710 leaves us with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 10:
261 goes into 1440 5 times with a remainder of 135.
Record the quotient 5 as the next digit in the result. 
Result so far: 235930.65
Subtracting 1305 from 1440 leaves us with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Moving on to step 11:
261 can be fit into 1350 5 times, resulting in a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 235930.655
The remainder is 45 after subtracting 1305 from 1350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 235930.655 with a remainder of 0.0045.