We're dividing 90261 by 61 
Let's see how many times 61 fits into 90261.

Moving on to step 1:
The number 61 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (0) from the dividend and append it to 9, then repeat: 90 / 61

On to step 2:
90 divided by 61 is 1 with a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 61 from 90 to get 29.
Include the next digit (2) from the dividend after 29, then repeat: 292 / 61

Advancing to step 3:
61 can be fit into 292 4 times, resulting in a remainder of 48.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we subtract 244 from 292, we get 48.
Fetch the next digit (6) from the dividend, attach it to 48 and continue: 486 / 61

Going ahead to step 4:
61 goes into 486 7 times with a remainder of 59.
Record the quotient 7 as the next digit in the result. 
Result so far: 147.0
Subtract 427 from 486 to get 59.
Bring next digit (1) of the dividend behind the 59 and repeat the process: 591 / 61

Advancing to step 5:
The number 61 fits into 591 9 times, leaving a remainder of 42.
The number 9 becomes the next digit in our result. 
Result so far: 1479.0
Deduct 549 from 591 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 6:
The number 61 fits into 420 6 times, leaving a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 1479.6
Deduct 366 from 420 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 7:
540 divided by 61 is 8 with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 1479.68
Subtract 488 from 540 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 8:
61 can be fit into 520 8 times, resulting in a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 1479.688
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 1479.688 with a balance of 0.0032.