We look at the division of 549284 by 61 
Our goal is to divide 549284 by 61.

Advancing to step 1:
61 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 61

Going ahead to step 2:
61 goes into 54 0 times with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Take the next digit (9) from the dividend and append it to 54, then repeat: 549 / 61

On to step 3:
61 goes into 549 9 times with a remainder of 0.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we subtract 549 from 549, we get 0.
Append the next digit (2) from the dividend to 0 and continue with: 2 / 61

Step 4:
The number 61 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 90.0
If we take 0 away from 2, we end up with 2.
Take the next digit (8) from the dividend and append it to 2, then repeat: 28 / 61

On to step 5:
61 can be fit into 28 0 times, resulting in a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 900.0
Subtracting 0 from 28 leaves us with 28.
Grab the next digit (4) from the dividend, add it to 28, then carry on: 284 / 61

Moving on to step 6:
284 divided by 61 is 4 with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 9004.0
If we subtract 244 from 284, we 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.

Step 7:
The number 61 fits into 400 6 times, leaving a remainder of 34.
Use 6 as the next digit of our solution. 
Result so far: 9004.6
Deduct 366 from 400 and we're left 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.

Moving on to step 8:
The number 61 fits into 340 5 times, leaving a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 9004.65
Deduct 305 from 340 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 9:
If we divide 350 by 61, we get 5 and a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 9004.655
The remainder is 45 after subtracting 305 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 9004.655 with a remainder of 0.0045.