We look at the division of 317639 by 61 
Our goal is to divide 317639 by 61.

On to step 1:
If we divide 3 by 61, we get 0 and a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 61

On to step 2:
When dividing 31 by 61, we get 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 61

On to step 3:
61 goes into 317 5 times with a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we subtract 305 from 317, we get 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 61

Advancing to step 4:
If we divide 126 by 61, we get 2 and a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 52.0
If we take 122 away from 126, we end up with 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 61

Advancing to step 5:
61 goes into 43 0 times with a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 520.0
If we subtract 0 from 43, we get 43.
Grab the next digit (9) from the dividend, add it to 43, then carry on: 439 / 61

Moving on to step 6:
61 can be fit into 439 7 times, resulting in a remainder of 12.
Use 7 as the next digit of our solution. 
Result so far: 5207.0
Subtract 427 from 439 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
The number 61 fits into 120 1 times, leaving a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 5207.1
Subtract 61 from 120 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Moving on to step 8:
61 goes into 590 9 times with a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 5207.19
If we take 549 away from 590, we end up with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 9:
When dividing 410 by 61, we get 6 with a remainder of 44.
The next digit of our result is 6. 
Result so far: 5207.196
If we subtract 366 from 410, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 10:
61 goes into 440 7 times with a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 5207.1967
Deduct 427 from 440 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 11:
61 goes into 130 2 times with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 5207.19672
Subtracting 122 from 130 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 12:
61 can be fit into 80 1 times, resulting in a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 5207.196721
Subtracting 61 from 80 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 13:
61 goes into 190 3 times with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 5207.1967213
Subtract 183 from 190 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 14:
70 divided by 61 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 5207.19672131
If we take 61 away from 70, we end up 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.

The quotient of the division is 5207.19672131, and the remainder is 9e-09.