61999 ÷ 8 = 7749 R7
We're going to perform division on 61999 with 8 as the divisor.

Step 1:
8 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 / 8

Step 2:
8 goes into 61 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 56 from 61 to get 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 8

Step 3:
8 goes into 59 7 times with a remainder of 3.
Write down 7 as next digit of of the result. 
Result so far: 77
Subtract 56 from 59 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 8

Step 4:
8 goes into 39 4 times with a remainder of 7.
Write down 4 as next digit of of the result. 
Result so far: 774
Subtract 32 from 39 to get 7.
Bring next digit (9) of the dividend behind the 7 and repeat the process: 79 / 8

Step 5:
8 goes into 79 9 times with a remainder of 7.
Write down 9 as next digit of of the result. 
Result so far: 7749
Subtract 72 from 79 to get 7.

The final result is 7749 with a remainder of 7.