We're dividing 495460 by 61 
Let's see how many times 61 fits into 495460.

On to step 1:
4 divided by 61 is 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 61

Advancing to step 2:
The number 61 fits into 49 0 times, leaving a remainder of 49.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 49 leaves us with 49.
Append the next digit (5) from the dividend to 49 and continue with: 495 / 61

Going ahead to step 3:
If we divide 495 by 61, we get 8 and a remainder of 7.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 7 after subtracting 488 from 495.
Include the next digit (4) from the dividend after 7, then repeat: 74 / 61

Moving on to step 4:
When dividing 74 by 61, we get 1 with a remainder of 13.
The number 1 becomes the next digit in our result. 
Result so far: 81.0
If we subtract 61 from 74, we get 13.
Bring next digit (6) of the dividend behind the 13 and repeat the process: 136 / 61

On to step 5:
When dividing 136 by 61, we get 2 with a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 812.0
The remainder is 14 after subtracting 122 from 136.
Fetch the next digit (0) from the dividend, attach it to 14 and continue: 140 / 61

Step 6:
61 goes into 140 2 times with a remainder of 18.
The next digit of our result is 2. 
Result so far: 8122.0
The remainder is 18 after subtracting 122 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
61 can be fit into 180 2 times, resulting in a remainder of 58.
Use 2 as the next digit of our solution. 
Result so far: 8122.2
If we take 122 away from 180, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 8:
If we divide 580 by 61, we get 9 and a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 8122.29
Deduct 549 from 580 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 9:
The number 61 fits into 310 5 times, leaving a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 8122.295
The remainder is 5 after subtracting 305 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 10:
50 divided by 61 is 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 8122.295
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 11:
61 goes into 500 8 times with a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 8122.29508
If we take 488 away from 500, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
120 divided by 61 is 1 with a remainder of 59.
Record the quotient 1 as the next digit in the result. 
Result so far: 8122.295081
If we subtract 61 from 120, we get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 13:
If we divide 590 by 61, we get 9 and a remainder of 41.
Use 9 as the next digit of our solution. 
Result so far: 8122.2950819
Subtract 549 from 590 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 14:
If we divide 410 by 61, we get 6 and a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 8122.29508196
Subtracting 366 from 410 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

After the division, we end up with 8122.29508196 and a remainder of 4.4e-08.