We look at the division of 610540 by 30 
Let's see how many times 30 fits into 610540.

On to step 1:
30 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 30

Advancing to step 2:
The number 30 fits into 61 2 times, leaving a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 60 from 61 leaves us with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 30

Step 3:
10 divided by 30 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
Subtracting 0 from 10 leaves us with 10.
Fetch the next digit (5) from the dividend, attach it to 10 and continue: 105 / 30

Step 4:
30 goes into 105 3 times with a remainder of 15.
Put 3 as the next digit of the answer. 
Result so far: 203.0
If we subtract 90 from 105, we get 15.
Fetch the next digit (4) from the dividend, attach it to 15 and continue: 154 / 30

On to step 5:
30 goes into 154 5 times with a remainder of 4.
The next digit of our result is 5. 
Result so far: 2035.0
If we take 150 away from 154, we end up with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 30

Advancing to step 6:
30 goes into 40 1 times with a remainder of 10.
The next digit of our result is 1. 
Result so far: 20351.0
If we take 30 away from 40, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 7:
The number 30 fits into 100 3 times, leaving a remainder of 10.
The next digit of our result is 3. 
Result so far: 20351.3
The remainder is 10 after subtracting 90 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
30 goes into 100 3 times with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 20351.33
Subtract 90 from 100 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

The final result is 20351.33 with a remainder of 0.01.