Let's divide 71024 by 61
We're looking to find how many times 61 goes into 71024.

Let's proceed to step 1:
61 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 61

Advancing to step 2:
61 goes into 71 1 times with a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 61 from 71 to get 10.
Fetch the next digit (0) from the dividend, attach it to 10 and continue: 100 / 61

Let's proceed to step 3:
If we divide 100 by 61, we get 1 and a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we take 61 away from 100, we end up with 39.
Fetch the next digit (2) from the dividend, attach it to 39 and continue: 392 / 61

Let's proceed to step 4:
The number 61 fits into 392 6 times, leaving a remainder of 26.
The number 6 becomes the next digit in our result. 
Result so far: 116.0
If we take 366 away from 392, we end up with 26.
Grab the next digit (4) from the dividend, add it to 26, then carry on: 264 / 61

Advancing to step 5:
61 can be fit into 264 4 times, resulting in a remainder of 20.
The next digit of our result is 4. 
Result so far: 1164.0
If we take 244 away from 264, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 6:
When dividing 200 by 61, we get 3 with a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 1164.3
Subtracting 183 from 200 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
170 divided by 61 is 2 with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 1164.32
The remainder is 48 after subtracting 122 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 8:
61 goes into 480 7 times with a remainder of 53.
The next digit of our result is 7. 
Result so far: 1164.327
The remainder is 53 after subtracting 427 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 9:
If we divide 530 by 61, we get 8 and a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 1164.3278
The remainder is 42 after subtracting 488 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 10:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 1164.32786
Subtracting 366 from 420 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.

On to step 11:
The number 61 fits into 540 8 times, leaving a remainder of 52.
The next digit of our result is 8. 
Result so far: 1164.327868
The remainder is 52 after subtracting 488 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 12:
61 can be fit into 520 8 times, resulting in a remainder of 32.
The next digit of our result is 8. 
Result so far: 1164.3278688
Deduct 488 from 520 and we're left 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.

The final result is 1164.3278688 with a remainder of 3.2e-07.