We're dividing 976978 by 61 
We want to figure out the number of times 976978 can be divided by 61.

Going ahead to step 1:
When dividing 9 by 61, we get 0 with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 61

Moving on to step 2:
If we divide 97 by 61, we get 1 and a remainder of 36.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 61 from 97 leaves us with 36.
Append the next digit (6) from the dividend to 36 and continue with: 366 / 61

Moving on to step 3:
61 goes into 366 6 times with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we take 366 away from 366, we end up with 0.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 61

Step 4:
61 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 160.0
If we subtract 0 from 9, we get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 61

On to step 5:
When dividing 97 by 61, we get 1 with a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 1601.0
If we take 61 away from 97, we end up with 36.
Take the next digit (8) from the dividend and append it to 36, then repeat: 368 / 61

Moving on to step 6:
368 divided by 61 is 6 with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 16016.0
The remainder is 2 after subtracting 366 from 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
The number 61 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 16016.0
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
61 goes into 200 3 times with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 16016.03
If we take 183 away from 200, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 9:
61 can be fit into 170 2 times, resulting in a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 16016.032
If we subtract 122 from 170, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 10:
If we divide 480 by 61, we get 7 and a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 16016.0327
The remainder is 53 after subtracting 427 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 11:
530 divided by 61 is 8 with a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 16016.03278
If we subtract 488 from 530, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 12:
61 goes into 420 6 times with a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 16016.032786
The remainder is 54 after subtracting 366 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 13:
When dividing 540 by 61, we get 8 with a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 16016.0327868
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.

On to step 14:
61 goes into 520 8 times with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 16016.03278688
If we take 488 away from 520, we end up 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.

In conclusion, the division gives 16016.03278688 with a balance of 3.2e-08.