We're dividing 514328 by 61 
Our goal is to divide 514328 by 61.

Let's proceed to step 1:
61 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 61

Moving on to step 2:
51 divided by 61 is 0 with a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Append the next digit (4) from the dividend to 51 and continue with: 514 / 61

Let's proceed to step 3:
61 goes into 514 8 times with a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtract 488 from 514 to get 26.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 61

On to step 4:
61 goes into 263 4 times with a remainder of 19.
The number 4 becomes the next digit in our result. 
Result so far: 84.0
Deduct 244 from 263 and we're left with 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 61

Step 5:
If we divide 192 by 61, we get 3 and a remainder of 9.
The next digit of our result is 3. 
Result so far: 843.0
Subtracting 183 from 192 leaves us with 9.
Grab the next digit (8) from the dividend, add it to 9, then carry on: 98 / 61

Step 6:
When dividing 98 by 61, we get 1 with a remainder of 37.
The next digit of our result is 1. 
Result so far: 8431.0
If we take 61 away from 98, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 7:
If we divide 370 by 61, we get 6 and a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 8431.6
Subtracting 366 from 370 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 8:
61 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 8431.6
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 9:
400 divided by 61 is 6 with a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 8431.606
Subtracting 366 from 400 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 10:
61 can be fit into 340 5 times, resulting in a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 8431.6065
Subtract 305 from 340 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 11:
61 can be fit into 350 5 times, resulting in a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 8431.60655
Subtracting 305 from 350 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

After the division, we end up with 8431.60655 and a remainder of 4.5e-05.