We look at the division of 317821 by 61 
We want to divide 317821 by 61.

Going ahead to step 1:
When dividing 3 by 61, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 61

Moving on to step 2:
If we divide 31 by 61, we get 0 and a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 61

On to step 3:
The number 61 fits into 317 5 times, leaving a remainder of 12.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Deduct 305 from 317 and we're left with 12.
Append the next digit (8) from the dividend to 12 and continue with: 128 / 61

Step 4:
The number 61 fits into 128 2 times, leaving a remainder of 6.
Put 2 as the next digit of the answer. 
Result so far: 52.0
If we subtract 122 from 128, we get 6.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 61

Advancing to step 5:
61 can be fit into 62 1 times, resulting in a remainder of 1.
Put 1 as the next digit of the answer. 
Result so far: 521.0
If we subtract 61 from 62, we get 1.
Fetch the next digit (1) from the dividend, attach it to 1 and continue: 11 / 61

Going ahead to step 6:
61 can be fit into 11 0 times, resulting in a remainder of 11.
The number 0 becomes the next digit in our result. 
Result so far: 5210.0
If we subtract 0 from 11, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
61 can be fit into 110 1 times, resulting in a remainder of 49.
The number 1 becomes the next digit in our result. 
Result so far: 5210.1
If we take 61 away from 110, we end up with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 8:
61 can be fit into 490 8 times, resulting in a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 5210.18
If we take 488 away from 490, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 9:
If we divide 20 by 61, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 5210.18
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
61 can be fit into 200 3 times, resulting in a remainder of 17.
The next digit of our result is 3. 
Result so far: 5210.1803
Subtract 183 from 200 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 11:
61 goes into 170 2 times with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 5210.18032
If we subtract 122 from 170, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 12:
The number 61 fits into 480 7 times, leaving a remainder of 53.
Record the quotient 7 as the next digit in the result. 
Result so far: 5210.180327
Deduct 427 from 480 and we're left with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 13:
61 can be fit into 530 8 times, resulting in a remainder of 42.
The next digit of our result is 8. 
Result so far: 5210.1803278
Deduct 488 from 530 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 14:
If we divide 420 by 61, we get 6 and a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 5210.18032786
Deduct 366 from 420 and we're left 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.

After the division, we end up with 5210.18032786 and a remainder of 5.4e-08.