793230 ÷ 61 
Our goal is to divide 793230 by 61.

Step 1:
The number 61 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 61

Moving on to step 2:
When dividing 79 by 61, we get 1 with a remainder of 18.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 61 from 79 to get 18.
Append the next digit (3) from the dividend to 18 and continue with: 183 / 61

Advancing to step 3:
The number 61 fits into 183 3 times, leaving a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 183 from 183 to get 0.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 61

Let's proceed to step 4:
2 divided by 61 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 130.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 61

On to step 5:
When dividing 23 by 61, we get 0 with a remainder of 23.
The next digit of our result is 0. 
Result so far: 1300.0
If we take 0 away from 23, we end up with 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 61

Step 6:
If we divide 230 by 61, we get 3 and a remainder of 47.
Write down 3 as next digit of the result. 
Result so far: 13003.0
Deduct 183 from 230 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 7:
61 goes into 470 7 times with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 13003.7
Deduct 427 from 470 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Step 8:
If we divide 430 by 61, we get 7 and a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 13003.77
Deduct 427 from 430 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

In conclusion, the division gives 13003.77 with a balance of 0.003.