284771 ÷ 61 
We want to figure out the number of times 284771 can be divided by 61.

On to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 61

Advancing to step 2:
If we divide 28 by 61, we get 0 and a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Include the next digit (4) from the dividend after 28, then repeat: 284 / 61

Advancing to step 3:
284 divided by 61 is 4 with a remainder of 40.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 244 from 284 leaves us with 40.
Bring next digit (7) of the dividend behind the 40 and repeat the process: 407 / 61

Advancing to step 4:
If we divide 407 by 61, we get 6 and a remainder of 41.
The next digit of our result is 6. 
Result so far: 46.0
Subtracting 366 from 407 leaves us with 41.
Append the next digit (7) from the dividend to 41 and continue with: 417 / 61

Let's proceed to step 5:
When dividing 417 by 61, we get 6 with a remainder of 51.
Use 6 as the next digit of our solution. 
Result so far: 466.0
Deduct 366 from 417 and we're left with 51.
Append the next digit (1) from the dividend to 51 and continue with: 511 / 61

Going ahead to step 6:
61 can be fit into 511 8 times, resulting in a remainder of 23.
Put 8 as the next digit of the answer. 
Result so far: 4668.0
If we subtract 488 from 511, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 7:
61 can be fit into 230 3 times, resulting in a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 4668.3
The remainder is 47 after subtracting 183 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Going ahead to step 8:
When dividing 470 by 61, we get 7 with a remainder of 43.
The next digit of our result is 7. 
Result so far: 4668.37
If we subtract 427 from 470, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 9:
The number 61 fits into 430 7 times, leaving a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 4668.377
Subtract 427 from 430 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The quotient of the division is 4668.377, and the remainder is 0.0003.