54974 ÷ 61 
We want to figure out the number of times 54974 can be divided by 61.

Step 1:
If we divide 5 by 61, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
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

Moving on to step 2:
If we divide 54 by 61, we get 0 and a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Append the next digit (9) from the dividend to 54 and continue with: 549 / 61

Moving on to step 3:
The number 61 fits into 549 9 times, leaving a remainder of 0.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtract 549 from 549 to get 0.
Take the next digit (7) from the dividend and append it to 0, then repeat: 7 / 61

Going ahead to step 4:
When dividing 7 by 61, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 90.0
The remainder is 7 after subtracting 0 from 7.
Take the next digit (4) from the dividend and append it to 7, then repeat: 74 / 61

Moving on to step 5:
74 divided by 61 is 1 with a remainder of 13.
Use 1 as the next digit of our solution. 
Result so far: 901.0
Deduct 61 from 74 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.

Let's proceed to step 6:
61 goes into 130 2 times with a remainder of 8.
The next digit of our result is 2. 
Result so far: 901.2
Subtracting 122 from 130 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 7:
If we divide 80 by 61, we get 1 and a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 901.21
The remainder is 19 after subtracting 61 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 8:
190 divided by 61 is 3 with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 901.213
Deduct 183 from 190 and we're left with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 9:
If we divide 70 by 61, we get 1 and a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 901.2131
Subtract 61 from 70 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 10:
90 divided by 61 is 1 with a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 901.21311
Subtracting 61 from 90 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final result is 901.21311 with a remainder of 2.9e-05.