We look at the division of 730971 by 61 
Let's see how many times 61 fits into 730971.

Going ahead to step 1:
61 can be fit into 7 0 times, resulting in a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 61

On to step 2:
61 goes into 73 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 61 from 73 to get 12.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 61

Step 3:
When dividing 120 by 61, we get 1 with a remainder of 59.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 61 from 120 to get 59.
Include the next digit (9) from the dividend after 59, then repeat: 599 / 61

Advancing to step 4:
When dividing 599 by 61, we get 9 with a remainder of 50.
Write down 9 as next digit of the result. 
Result so far: 119.0
Deduct 549 from 599 and we're left with 50.
Take the next digit (7) from the dividend and append it to 50, then repeat: 507 / 61

Moving on to step 5:
507 divided by 61 is 8 with a remainder of 19.
Put 8 as the next digit of the answer. 
Result so far: 1198.0
Subtract 488 from 507 to get 19.
Bring next digit (1) of the dividend behind the 19 and repeat the process: 191 / 61

Let's proceed to step 6:
61 goes into 191 3 times with a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 11983.0
Subtract 183 from 191 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 7:
61 can be fit into 80 1 times, resulting in a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 11983.1
The remainder is 19 after subtracting 61 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 8:
61 goes into 190 3 times with a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 11983.13
If we take 183 away from 190, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 9:
70 divided by 61 is 1 with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 11983.131
Subtracting 61 from 70 leaves us 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.

On to step 10:
61 goes into 90 1 times with a remainder of 29.
The next digit of our result is 1. 
Result so far: 11983.1311
Subtracting 61 from 90 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

After the division, we end up with 11983.1311 and a remainder of 0.00029.