We're dividing 831478 by 61 
Let's see how many times 61 fits into 831478.

Going ahead to step 1:
The number 61 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (3) from the dividend, add it to 8, then carry on: 83 / 61

Advancing to step 2:
61 can be fit into 83 1 times, resulting in a remainder of 22.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 61 from 83 and we're left with 22.
Grab the next digit (1) from the dividend, add it to 22, then carry on: 221 / 61

On to step 3:
When dividing 221 by 61, we get 3 with a remainder of 38.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 38 after subtracting 183 from 221.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 61

On to step 4:
61 can be fit into 384 6 times, resulting in a remainder of 18.
Put 6 as the next digit of the answer. 
Result so far: 136.0
The remainder is 18 after subtracting 366 from 384.
Bring next digit (7) of the dividend behind the 18 and repeat the process: 187 / 61

On to step 5:
61 can be fit into 187 3 times, resulting in a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 1363.0
Subtracting 183 from 187 leaves us with 4.
Grab the next digit (8) from the dividend, add it to 4, then carry on: 48 / 61

On to step 6:
The number 61 fits into 48 0 times, leaving a remainder of 48.
Put 0 as the next digit of the answer. 
Result so far: 13630.0
The remainder is 48 after subtracting 0 from 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 7:
The number 61 fits into 480 7 times, leaving a remainder of 53.
The number 7 becomes the next digit in our result. 
Result so far: 13630.7
If we subtract 427 from 480, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 8:
If we divide 530 by 61, we get 8 and a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 13630.78
The remainder is 42 after subtracting 488 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 9:
The number 61 fits into 420 6 times, leaving a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 13630.786
Subtracting 366 from 420 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 10:
The number 61 fits into 540 8 times, leaving a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 13630.7868
Subtract 488 from 540 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 11:
61 can be fit into 520 8 times, resulting in a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 13630.78688
Subtracting 488 from 520 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 13630.78688 with a remainder of 3.2e-05.