We look at the division of 543991 by 61 
We want to figure out the number of times 543991 can be divided by 61.

Advancing to step 1:
61 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 61

On to step 2:
When dividing 54 by 61, we get 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Append the next digit (3) from the dividend to 54 and continue with: 543 / 61

Advancing to step 3:
61 can be fit into 543 8 times, resulting in a remainder of 55.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
The remainder is 55 after subtracting 488 from 543.
Append the next digit (9) from the dividend to 55 and continue with: 559 / 61

Let's proceed to step 4:
61 goes into 559 9 times with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 89.0
Subtracting 549 from 559 leaves us with 10.
Fetch the next digit (9) from the dividend, attach it to 10 and continue: 109 / 61

Advancing to step 5:
61 goes into 109 1 times with a remainder of 48.
Put 1 as the next digit of the answer. 
Result so far: 891.0
Subtracting 61 from 109 leaves us with 48.
Include the next digit (1) from the dividend after 48, then repeat: 481 / 61

On to step 6:
When dividing 481 by 61, we get 7 with a remainder of 54.
Use 7 as the next digit of our solution. 
Result so far: 8917.0
Subtracting 427 from 481 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 7:
If we divide 540 by 61, we get 8 and a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 8917.8
Subtracting 488 from 540 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 8:
When dividing 520 by 61, we get 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 8917.88
Subtracting 488 from 520 leaves us 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.

Our division results in 8917.88 with a remaining 0.032.