61540 ÷ 7 = 8791 R3
Alright, let's work through the division of 61540 by 7 step by step.

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 (5) of the dividend behind the 5 and repeat the process: 55 / 7

Step 3:
7 goes into 55 7 times with a remainder of 6.
Write down 7 as next digit of of the result. 
Result so far: 87
Subtract 49 from 55 to get 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 7

Step 4:
7 goes into 64 9 times with a remainder of 1.
Write down 9 as next digit of of the result. 
Result so far: 879
Subtract 63 from 64 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 7

Step 5:
7 goes into 10 1 times with a remainder of 3.
Write down 1 as next digit of of the result. 
Result so far: 8791
Subtract 7 from 10 to get 3.

The final result is 8791 with a remainder of 3.