We're dividing 328540 by 61 
We want to figure out the number of times 328540 can be divided by 61.

On to step 1:
3 divided by 61 is 0 with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 61

Let's proceed to step 2:
61 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Include the next digit (8) from the dividend after 32, then repeat: 328 / 61

Advancing to step 3:
328 divided by 61 is 5 with a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we take 305 away from 328, we end up with 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 61

Advancing to step 4:
235 divided by 61 is 3 with a remainder of 52.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
Subtracting 183 from 235 leaves us with 52.
Append the next digit (4) from the dividend to 52 and continue with: 524 / 61

Let's proceed to step 5:
524 divided by 61 is 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 538.0
If we subtract 488 from 524, we get 36.
Grab the next digit (0) from the dividend, add it to 36, then carry on: 360 / 61

Advancing to step 6:
61 can be fit into 360 5 times, resulting in a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 5385.0
Deduct 305 from 360 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 7:
61 can be fit into 550 9 times, resulting in a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 5385.9
If we take 549 away from 550, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 8:
61 goes into 10 0 times with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 5385.9
Subtracting 0 from 10 leaves us 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.

Advancing to step 9:
If we divide 100 by 61, we get 1 and a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 5385.901
Subtracting 61 from 100 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 10:
When dividing 390 by 61, we get 6 with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 5385.9016
Subtract 366 from 390 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 11:
When dividing 240 by 61, we get 3 with a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 5385.90163
Deduct 183 from 240 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Going ahead to step 12:
61 can be fit into 570 9 times, resulting in a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 5385.901639
Subtracting 549 from 570 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 13:
If we divide 210 by 61, we get 3 and a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 5385.9016393
If we subtract 183 from 210, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 14:
The number 61 fits into 270 4 times, leaving a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 5385.90163934
If we take 244 away from 270, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The quotient of the division is 5385.90163934, and the remainder is 2.6e-08.