Let's divide 142963 by 61
We're looking to find how many times 61 goes into 142963.

On to step 1:
1 divided by 61 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 61

On to step 2:
When dividing 14 by 61, we get 0 with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 14, we end up with 14.
Take the next digit (2) from the dividend and append it to 14, then repeat: 142 / 61

On to step 3:
142 divided by 61 is 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 122 from 142 leaves us with 20.
Fetch the next digit (9) from the dividend, attach it to 20 and continue: 209 / 61

Advancing to step 4:
209 divided by 61 is 3 with a remainder of 26.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we subtract 183 from 209, we get 26.
Take the next digit (6) from the dividend and append it to 26, then repeat: 266 / 61

Step 5:
61 can be fit into 266 4 times, resulting in a remainder of 22.
Write down 4 as next digit of the result. 
Result so far: 234.0
The remainder is 22 after subtracting 244 from 266.
Take the next digit (3) from the dividend and append it to 22, then repeat: 223 / 61

Let's proceed to step 6:
61 can be fit into 223 3 times, resulting in a remainder of 40.
The next digit of our result is 3. 
Result so far: 2343.0
Subtract 183 from 223 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 7:
61 can be fit into 400 6 times, resulting in a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 2343.6
If we take 366 away from 400, we end up 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.

Going ahead to step 8:
When dividing 340 by 61, we get 5 with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 2343.65
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.

Moving on to step 9:
The number 61 fits into 350 5 times, leaving a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 2343.655
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.

In conclusion, the division gives 2343.655 with a balance of 0.0045.