Let's divide 826139 by 61
We want to figure out the number of times 826139 can be divided by 61.

Step 1:
If we divide 8 by 61, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (2) from the dividend and append it to 8, then repeat: 82 / 61

Going ahead to step 2:
82 divided by 61 is 1 with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 61 from 82, we get 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 61

Going ahead to step 3:
216 divided by 61 is 3 with a remainder of 33.
Write down 3 as next digit of the result. 
Result so far: 13.0
Deduct 183 from 216 and we're left with 33.
Append the next digit (1) from the dividend to 33 and continue with: 331 / 61

On to step 4:
331 divided by 61 is 5 with a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 135.0
The remainder is 26 after subtracting 305 from 331.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 61

Moving on to step 5:
The number 61 fits into 263 4 times, leaving a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 1354.0
Subtract 244 from 263 to get 19.
Grab the next digit (9) from the dividend, add it to 19, then carry on: 199 / 61

Let's proceed to step 6:
If we divide 199 by 61, we get 3 and a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 13543.0
Subtracting 183 from 199 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 7:
61 can be fit into 160 2 times, resulting in a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 13543.2
Subtracting 122 from 160 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 8:
The number 61 fits into 380 6 times, leaving a remainder of 14.
The next digit of our result is 6. 
Result so far: 13543.26
Deduct 366 from 380 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
61 goes into 140 2 times with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 13543.262
If we subtract 122 from 140, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 10:
61 goes into 180 2 times with a remainder of 58.
The next digit of our result is 2. 
Result so far: 13543.2622
The remainder is 58 after subtracting 122 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The quotient of the division is 13543.2622, and the remainder is 0.00058.