We look at the division of 797399 by 61 
Let's see how many times 61 fits into 797399.

On to step 1:
7 divided by 61 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 61

Step 2:
79 divided by 61 is 1 with a remainder of 18.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 61 from 79 and we're left with 18.
Fetch the next digit (7) from the dividend, attach it to 18 and continue: 187 / 61

On to step 3:
61 can be fit into 187 3 times, resulting in a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we take 183 away from 187, we end up with 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 61

Advancing to step 4:
When dividing 43 by 61, we get 0 with a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 130.0
Deduct 0 from 43 and we're left with 43.
Append the next digit (9) from the dividend to 43 and continue with: 439 / 61

Step 5:
If we divide 439 by 61, we get 7 and a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 1307.0
Subtracting 427 from 439 leaves us with 12.
Include the next digit (9) from the dividend after 12, then repeat: 129 / 61

Moving on to step 6:
61 goes into 129 2 times with a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 13072.0
If we take 122 away from 129, 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.

Moving on to step 7:
When dividing 70 by 61, we get 1 with a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 13072.1
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.

Advancing to step 8:
61 goes into 90 1 times with a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 13072.11
If we subtract 61 from 90, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Our division results in 13072.11 with a remaining 0.029.