We look at the division of 61276 by 97 
We're looking to find how many times 97 goes into 61276.

On to step 1:
97 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 97

Let's proceed to step 2:
61 divided by 97 is 0 with a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Bring next digit (2) of the dividend behind the 61 and repeat the process: 612 / 97

On to step 3:
If we divide 612 by 97, we get 6 and a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
The remainder is 30 after subtracting 582 from 612.
Include the next digit (7) from the dividend after 30, then repeat: 307 / 97

Going ahead to step 4:
The number 97 fits into 307 3 times, leaving a remainder of 16.
Record the quotient 3 as the next digit in the result. 
Result so far: 63.0
Subtracting 291 from 307 leaves us with 16.
Append the next digit (6) from the dividend to 16 and continue with: 166 / 97

Going ahead to step 5:
If we divide 166 by 97, we get 1 and a remainder of 69.
Put 1 as the next digit of the answer. 
Result so far: 631.0
If we subtract 97 from 166, we get 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Advancing to step 6:
If we divide 690 by 97, we get 7 and a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 631.7
The remainder is 11 after subtracting 679 from 690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 7:
The number 97 fits into 110 1 times, leaving a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 631.71
Deduct 97 from 110 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 8:
97 can be fit into 130 1 times, resulting in a remainder of 33.
The next digit of our result is 1. 
Result so far: 631.711
Deduct 97 from 130 and we're left 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.

The final outcome is 631.711, with a leftover of 0.0033.