We look at the division of 61485 by 28 
We're looking to find how many times 28 goes into 61485.

Step 1:
28 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 28

On to step 2:
The number 28 fits into 61 2 times, leaving a remainder of 5.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 56 from 61 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 28

Going ahead to step 3:
If we divide 54 by 28, we get 1 and a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 21.0
If we take 28 away from 54, we end up with 26.
Include the next digit (8) from the dividend after 26, then repeat: 268 / 28

Advancing to step 4:
If we divide 268 by 28, we get 9 and a remainder of 16.
Put 9 as the next digit of the answer. 
Result so far: 219.0
Deduct 252 from 268 and we're left with 16.
Take the next digit (5) from the dividend and append it to 16, then repeat: 165 / 28

Advancing to step 5:
28 goes into 165 5 times with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 2195.0
If we subtract 140 from 165, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 6:
28 goes into 250 8 times with a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 2195.8
If we subtract 224 from 250, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
When dividing 260 by 28, we get 9 with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 2195.89
The remainder is 8 after subtracting 252 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 8:
28 goes into 80 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2195.892
The remainder is 24 after subtracting 56 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
28 goes into 240 8 times with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 2195.8928
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 10:
When dividing 160 by 28, we get 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 2195.89285
If we subtract 140 from 160, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 11:
28 goes into 200 7 times with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 2195.892857
Deduct 196 from 200 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 12:
When dividing 40 by 28, we get 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 2195.8928571
Deduct 28 from 40 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 13:
28 goes into 120 4 times with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 2195.89285714
Subtract 112 from 120 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 2195.89285714 with a remainder of 8e-09.