We look at the division of 826773 by 61 
We want to divide 826773 by 61.

Advancing to step 1:
When dividing 8 by 61, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 61

Let's proceed to step 2:
82 divided by 61 is 1 with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 61 from 82 and we're left with 21.
Fetch the next digit (6) from the dividend, attach it to 21 and continue: 216 / 61

Let's proceed to step 3:
When dividing 216 by 61, we get 3 with a remainder of 33.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtracting 183 from 216 leaves us with 33.
Bring next digit (7) of the dividend behind the 33 and repeat the process: 337 / 61

On to step 4:
61 goes into 337 5 times with a remainder of 32.
Put 5 as the next digit of the answer. 
Result so far: 135.0
The remainder is 32 after subtracting 305 from 337.
Append the next digit (7) from the dividend to 32 and continue with: 327 / 61

Advancing to step 5:
When dividing 327 by 61, we get 5 with a remainder of 22.
The number 5 becomes the next digit in our result. 
Result so far: 1355.0
Subtracting 305 from 327 leaves us with 22.
Include the next digit (3) from the dividend after 22, then repeat: 223 / 61

Advancing to step 6:
When dividing 223 by 61, we get 3 with a remainder of 40.
Use 3 as the next digit of our solution. 
Result so far: 13553.0
If we take 183 away from 223, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 7:
When dividing 400 by 61, we get 6 with a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 13553.6
Deduct 366 from 400 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 8:
340 divided by 61 is 5 with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 13553.65
The remainder is 35 after subtracting 305 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 9:
61 goes into 350 5 times with a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 13553.655
The remainder is 45 after subtracting 305 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Our division results in 13553.655 with a remaining 0.0045.