547421 ÷ 61 
We're looking to find how many times 61 goes into 547421.

Advancing to step 1:
If we divide 5 by 61, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 61

Step 2:
54 divided by 61 is 0 with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Bring next digit (7) of the dividend behind the 54 and repeat the process: 547 / 61

On to step 3:
547 divided by 61 is 8 with a remainder of 59.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we subtract 488 from 547, we get 59.
Grab the next digit (4) from the dividend, add it to 59, then carry on: 594 / 61

On to step 4:
61 goes into 594 9 times with a remainder of 45.
The number 9 becomes the next digit in our result. 
Result so far: 89.0
Deduct 549 from 594 and we're left with 45.
Take the next digit (2) from the dividend and append it to 45, then repeat: 452 / 61

Going ahead to step 5:
61 can be fit into 452 7 times, resulting in a remainder of 25.
Record the quotient 7 as the next digit in the result. 
Result so far: 897.0
Subtracting 427 from 452 leaves us with 25.
Grab the next digit (1) from the dividend, add it to 25, then carry on: 251 / 61

Let's proceed to step 6:
The number 61 fits into 251 4 times, leaving a remainder of 7.
Record the quotient 4 as the next digit in the result. 
Result so far: 8974.0
Deduct 244 from 251 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.

Moving on to step 7:
61 can be fit into 70 1 times, resulting in a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 8974.1
Subtracting 61 from 70 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 8:
The number 61 fits into 90 1 times, leaving a remainder of 29.
The number 1 becomes the next digit in our result. 
Result so far: 8974.11
Deduct 61 from 90 and we're left 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.

Our division results in 8974.11 with a remaining 0.029.