We look at the division of 497470 by 61 
Our goal is to divide 497470 by 61.

Advancing to step 1:
If we divide 4 by 61, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 61

Advancing to step 2:
61 can be fit into 49 0 times, resulting in a remainder of 49.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 49 leaves us with 49.
Grab the next digit (7) from the dividend, add it to 49, then carry on: 497 / 61

Moving on to step 3:
497 divided by 61 is 8 with a remainder of 9.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 488 from 497, we get 9.
Append the next digit (4) from the dividend to 9 and continue with: 94 / 61

Moving on to step 4:
The number 61 fits into 94 1 times, leaving a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 81.0
Subtracting 61 from 94 leaves us with 33.
Fetch the next digit (7) from the dividend, attach it to 33 and continue: 337 / 61

On to step 5:
61 can be fit into 337 5 times, resulting in a remainder of 32.
Write down 5 as next digit of the result. 
Result so far: 815.0
Subtract 305 from 337 to get 32.
Append the next digit (0) from the dividend to 32 and continue with: 320 / 61

Advancing to step 6:
The number 61 fits into 320 5 times, leaving a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 8155.0
If we subtract 305 from 320, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
If we divide 150 by 61, we get 2 and a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 8155.2
Subtract 122 from 150 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 8:
The number 61 fits into 280 4 times, leaving a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 8155.24
If we subtract 244 from 280, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 9:
If we divide 360 by 61, we get 5 and a remainder of 55.
The next digit of our result is 5. 
Result so far: 8155.245
Subtract 305 from 360 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 10:
If we divide 550 by 61, we get 9 and a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 8155.2459
Deduct 549 from 550 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 11:
10 divided by 61 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 8155.2459
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 12:
61 can be fit into 100 1 times, resulting in a remainder of 39.
Write down 1 as next digit of the result. 
Result so far: 8155.245901
Subtracting 61 from 100 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 13:
The number 61 fits into 390 6 times, leaving a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 8155.2459016
Deduct 366 from 390 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 14:
If we divide 240 by 61, we get 3 and a remainder of 57.
The next digit of our result is 3. 
Result so far: 8155.24590163
Subtract 183 from 240 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

In conclusion, the division gives 8155.24590163 with a balance of 5.7e-08.