Let's divide 876726 by 61
We want to divide 876726 by 61.

Going ahead to step 1:
61 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (7) of the dividend behind the 8 and repeat the process: 87 / 61

Going ahead to step 2:
If we divide 87 by 61, we get 1 and a remainder of 26.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 61 from 87 and we're left with 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 61

Let's proceed to step 3:
61 can be fit into 266 4 times, resulting in a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtract 244 from 266 to get 22.
Bring next digit (7) of the dividend behind the 22 and repeat the process: 227 / 61

On to step 4:
227 divided by 61 is 3 with a remainder of 44.
Put 3 as the next digit of the answer. 
Result so far: 143.0
Subtracting 183 from 227 leaves us with 44.
Include the next digit (2) from the dividend after 44, then repeat: 442 / 61

Moving on to step 5:
61 can be fit into 442 7 times, resulting in a remainder of 15.
The next digit of our result is 7. 
Result so far: 1437.0
Subtract 427 from 442 to get 15.
Fetch the next digit (6) from the dividend, attach it to 15 and continue: 156 / 61

Moving on to step 6:
156 divided by 61 is 2 with a remainder of 34.
The next digit of our result is 2. 
Result so far: 14372.0
The remainder is 34 after subtracting 122 from 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 7:
The number 61 fits into 340 5 times, leaving a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 14372.5
If we take 305 away from 340, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 8:
If we divide 350 by 61, we get 5 and a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 14372.55
Subtract 305 from 350 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 14372.55 with a remainder of 0.045.