51061 ÷ 9 = 5673 R4
Alright, let's work through the division of 51061 by 9 step by step.

Step 1:
9 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 5 to get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 9

Step 2:
9 goes into 51 5 times with a remainder of 6.
Write down 5 as next digit of of the result. 
Result so far: 5
Subtract 45 from 51 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 9

Step 3:
9 goes into 60 6 times with a remainder of 6.
Write down 6 as next digit of of the result. 
Result so far: 56
Subtract 54 from 60 to get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 9

Step 4:
9 goes into 66 7 times with a remainder of 3.
Write down 7 as next digit of of the result. 
Result so far: 567
Subtract 63 from 66 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 9

Step 5:
9 goes into 31 3 times with a remainder of 4.
Write down 3 as next digit of of the result. 
Result so far: 5673
Subtract 27 from 31 to get 4.

The final result is 5673 with a remainder of 4.