We're dividing 544519 by 61 
We want to figure out the number of times 544519 can be divided by 61.

Going ahead to step 1:
61 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 61

Going ahead to step 2:
The number 61 fits into 54 0 times, leaving a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 61

Let's proceed to step 3:
61 can be fit into 544 8 times, resulting in a remainder of 56.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 488 from 544 leaves us with 56.
Grab the next digit (5) from the dividend, add it to 56, then carry on: 565 / 61

Moving on to step 4:
If we divide 565 by 61, we get 9 and a remainder of 16.
Put 9 as the next digit of the answer. 
Result so far: 89.0
If we subtract 549 from 565, we get 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 61

Going ahead to step 5:
When dividing 161 by 61, we get 2 with a remainder of 39.
Use 2 as the next digit of our solution. 
Result so far: 892.0
The remainder is 39 after subtracting 122 from 161.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 61

Going ahead to step 6:
If we divide 399 by 61, we get 6 and a remainder of 33.
Record the quotient 6 as the next digit in the result. 
Result so far: 8926.0
Subtracting 366 from 399 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Going ahead to step 7:
When dividing 330 by 61, we get 5 with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 8926.5
If we subtract 305 from 330, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 8:
If we divide 250 by 61, we get 4 and a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 8926.54
Deduct 244 from 250 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 9:
61 can be fit into 60 0 times, resulting in a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 8926.54
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 10:
When dividing 600 by 61, we get 9 with a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 8926.5409
The remainder is 51 after subtracting 549 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 11:
When dividing 510 by 61, we get 8 with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 8926.54098
Subtract 488 from 510 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 12:
When dividing 220 by 61, we get 3 with a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 8926.540983
Subtracting 183 from 220 leaves us 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.

Step 13:
When dividing 370 by 61, we get 6 with a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 8926.5409836
If we subtract 366 from 370, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 14:
When dividing 40 by 61, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 8926.5409836
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.

After the division, we end up with 8926.5409836 and a remainder of 4e-08.