61012703 ÷ 539 
Our goal is to divide 61012703 by 539.

Moving on to step 1:
When dividing 6 by 539, we get 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 539

Moving on to step 2:
539 goes into 61 0 times with a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Take the next digit (0) from the dividend and append it to 61, then repeat: 610 / 539

Step 3:
539 can be fit into 610 1 times, resulting in a remainder of 71.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 539 from 610 and we're left with 71.
Include the next digit (1) from the dividend after 71, then repeat: 711 / 539

Going ahead to step 4:
When dividing 711 by 539, we get 1 with a remainder of 172.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Deduct 539 from 711 and we're left with 172.
Append the next digit (2) from the dividend to 172 and continue with: 1722 / 539

Advancing to step 5:
539 goes into 1722 3 times with a remainder of 105.
The next digit of our result is 3. 
Result so far: 113.0
Deduct 1617 from 1722 and we're left with 105.
Take the next digit (7) from the dividend and append it to 105, then repeat: 1057 / 539

On to step 6:
539 goes into 1057 1 times with a remainder of 518.
Use 1 as the next digit of our solution. 
Result so far: 1131.0
Subtracting 539 from 1057 leaves us with 518.
Include the next digit (0) from the dividend after 518, then repeat: 5180 / 539

Advancing to step 7:
5180 divided by 539 is 9 with a remainder of 329.
Write down 9 as next digit of the result. 
Result so far: 11319.0
Deduct 4851 from 5180 and we're left with 329.
Include the next digit (3) from the dividend after 329, then repeat: 3293 / 539

Moving on to step 8:
539 can be fit into 3293 6 times, resulting in a remainder of 59.
The number 6 becomes the next digit in our result. 
Result so far: 113196.0
If we subtract 3234 from 3293, 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.

Let's proceed to step 9:
If we divide 590 by 539, we get 1 and a remainder of 51.
Record the quotient 1 as the next digit in the result. 
Result so far: 113196.1
If we subtract 539 from 590, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 10:
510 divided by 539 is 0 with a remainder of 510.
The number 0 becomes the next digit in our result. 
Result so far: 113196.1
If we subtract 0 from 510, we get 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5100, and continue the process.

On to step 11:
If we divide 5100 by 539, we get 9 and a remainder of 249.
The next digit of our result is 9. 
Result so far: 113196.109
Subtract 4851 from 5100 to get 249.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2490, and continue the process.

Step 12:
2490 divided by 539 is 4 with a remainder of 334.
Record the quotient 4 as the next digit in the result. 
Result so far: 113196.1094
Deduct 2156 from 2490 and we're left with 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Going ahead to step 13:
539 can be fit into 3340 6 times, resulting in a remainder of 106.
Write down 6 as next digit of the result. 
Result so far: 113196.10946
If we subtract 3234 from 3340, we get 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Let's proceed to step 14:
539 can be fit into 1060 1 times, resulting in a remainder of 521.
Put 1 as the next digit of the answer. 
Result so far: 113196.109461
If we subtract 539 from 1060, we get 521.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5210, and continue the process.

Let's proceed to step 15:
539 can be fit into 5210 9 times, resulting in a remainder of 359.
Record the quotient 9 as the next digit in the result. 
Result so far: 113196.1094619
The remainder is 359 after subtracting 4851 from 5210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3590, and continue the process.

Going ahead to step 16:
If we divide 3590 by 539, we get 6 and a remainder of 356.
Use 6 as the next digit of our solution. 
Result so far: 113196.10946196
Subtracting 3234 from 3590 leaves us with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

The quotient of the division is 113196.10946196, and the remainder is 3.56e-07.