We divide 132261 by 61
We want to figure out the number of times 132261 can be divided by 61.

On to step 1:
When dividing 1 by 61, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 61

Advancing to step 2:
13 divided by 61 is 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 61

Let's proceed to step 3:
When dividing 132 by 61, we get 2 with a remainder of 10.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 122 away from 132, we end up with 10.
Take the next digit (2) from the dividend and append it to 10, then repeat: 102 / 61

Step 4:
61 can be fit into 102 1 times, resulting in a remainder of 41.
The next digit of our result is 1. 
Result so far: 21.0
Deduct 61 from 102 and we're left with 41.
Include the next digit (6) from the dividend after 41, then repeat: 416 / 61

Advancing to step 5:
If we divide 416 by 61, we get 6 and a remainder of 50.
Record the quotient 6 as the next digit in the result. 
Result so far: 216.0
The remainder is 50 after subtracting 366 from 416.
Fetch the next digit (1) from the dividend, attach it to 50 and continue: 501 / 61

Let's proceed to step 6:
The number 61 fits into 501 8 times, leaving a remainder of 13.
The number 8 becomes the next digit in our result. 
Result so far: 2168.0
If we subtract 488 from 501, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 7:
The number 61 fits into 130 2 times, leaving a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 2168.2
If we take 122 away from 130, we end up 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.

Step 8:
80 divided by 61 is 1 with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 2168.21
Deduct 61 from 80 and we're left 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.

On to step 9:
190 divided by 61 is 3 with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 2168.213
If we subtract 183 from 190, we 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.

Step 10:
70 divided by 61 is 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 2168.2131
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.

Moving on to step 11:
90 divided by 61 is 1 with a remainder of 29.
Use 1 as the next digit of our solution. 
Result so far: 2168.21311
If we subtract 61 from 90, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

In conclusion, the division gives 2168.21311 with a balance of 2.9e-05.