We look at the division of 165080 by 61 
We want to figure out the number of times 165080 can be divided by 61.

On to step 1:
61 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 61

On to step 2:
The number 61 fits into 16 0 times, leaving a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Fetch the next digit (5) from the dividend, attach it to 16 and continue: 165 / 61

Advancing to step 3:
When dividing 165 by 61, we get 2 with a remainder of 43.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 43 after subtracting 122 from 165.
Take the next digit (0) from the dividend and append it to 43, then repeat: 430 / 61

Advancing to step 4:
When dividing 430 by 61, we get 7 with a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Deduct 427 from 430 and we're left with 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 61

On to step 5:
The number 61 fits into 38 0 times, leaving a remainder of 38.
The number 0 becomes the next digit in our result. 
Result so far: 270.0
Subtract 0 from 38 to get 38.
Grab the next digit (0) from the dividend, add it to 38, then carry on: 380 / 61

Step 6:
380 divided by 61 is 6 with a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 2706.0
Subtracting 366 from 380 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
61 goes into 140 2 times with a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 2706.2
If we subtract 122 from 140, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 8:
180 divided by 61 is 2 with a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 2706.22
Subtracting 122 from 180 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The final result is 2706.22 with a remainder of 0.058.