61054 ÷ 7 = 8722 R0
We're going to perform division on 61054 with 7 as the divisor.

Step 1:
7 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 6 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 7

Step 2:
7 goes into 61 8 times with a remainder of 5.
Write down 8 as next digit of of the result. 
Result so far: 8
Subtract 56 from 61 to get 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 7

Step 3:
7 goes into 50 7 times with a remainder of 1.
Write down 7 as next digit of of the result. 
Result so far: 87
Subtract 49 from 50 to get 1.
Bring next digit (5) of the dividend behind the 1 and repeat the process: 15 / 7

Step 4:
7 goes into 15 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 872
Subtract 14 from 15 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 7

Step 5:
7 goes into 14 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 8722
Subtract 14 from 14 to get 0.

The final result is 8722 with a remainder of 0.