542140 ÷ 61 
We want to figure out the number of times 542140 can be divided by 61.

Step 1:
When dividing 5 by 61, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 61

On to step 2:
61 can be fit into 54 0 times, resulting in a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Append the next digit (2) from the dividend to 54 and continue with: 542 / 61

Going ahead to step 3:
When dividing 542 by 61, we get 8 with a remainder of 54.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 488 from 542 leaves us with 54.
Take the next digit (1) from the dividend and append it to 54, then repeat: 541 / 61

On to step 4:
When dividing 541 by 61, we get 8 with a remainder of 53.
Put 8 as the next digit of the answer. 
Result so far: 88.0
Subtract 488 from 541 to get 53.
Bring next digit (4) of the dividend behind the 53 and repeat the process: 534 / 61

Step 5:
61 goes into 534 8 times with a remainder of 46.
The number 8 becomes the next digit in our result. 
Result so far: 888.0
Subtracting 488 from 534 leaves us with 46.
Fetch the next digit (0) from the dividend, attach it to 46 and continue: 460 / 61

Moving on to step 6:
61 can be fit into 460 7 times, resulting in a remainder of 33.
The next digit of our result is 7. 
Result so far: 8887.0
Subtracting 427 from 460 leaves us with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 7:
330 divided by 61 is 5 with a remainder of 25.
The next digit of our result is 5. 
Result so far: 8887.5
Deduct 305 from 330 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 8:
The number 61 fits into 250 4 times, leaving a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 8887.54
If we subtract 244 from 250, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 9:
61 goes into 60 0 times with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 8887.54
Subtracting 0 from 60 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 10:
If we divide 600 by 61, we get 9 and a remainder of 51.
Record the quotient 9 as the next digit in the result. 
Result so far: 8887.5409
If we subtract 549 from 600, 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.

Let's proceed to step 11:
510 divided by 61 is 8 with a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 8887.54098
Subtracting 488 from 510 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 12:
61 can be fit into 220 3 times, resulting in a remainder of 37.
The next digit of our result is 3. 
Result so far: 8887.540983
Subtracting 183 from 220 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 13:
If we divide 370 by 61, we get 6 and a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 8887.5409836
Deduct 366 from 370 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.

Moving on to step 14:
61 goes into 40 0 times with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 8887.5409836
Deduct 0 from 40 and we're left 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.

The final result is 8887.5409836 with a remainder of 4e-08.