We look at the division of 523144 by 61 
We're looking to find how many times 61 goes into 523144.

On to step 1:
The number 61 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 61

Advancing to step 2:
The number 61 fits into 52 0 times, leaving a remainder of 52.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 52, we get 52.
Fetch the next digit (3) from the dividend, attach it to 52 and continue: 523 / 61

Going ahead to step 3:
61 goes into 523 8 times with a remainder of 35.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
The remainder is 35 after subtracting 488 from 523.
Fetch the next digit (1) from the dividend, attach it to 35 and continue: 351 / 61

Advancing to step 4:
61 can be fit into 351 5 times, resulting in a remainder of 46.
Put 5 as the next digit of the answer. 
Result so far: 85.0
If we subtract 305 from 351, we get 46.
Take the next digit (4) from the dividend and append it to 46, then repeat: 464 / 61

Going ahead to step 5:
The number 61 fits into 464 7 times, leaving a remainder of 37.
The number 7 becomes the next digit in our result. 
Result so far: 857.0
Subtract 427 from 464 to get 37.
Grab the next digit (4) from the dividend, add it to 37, then carry on: 374 / 61

Let's proceed to step 6:
If we divide 374 by 61, we get 6 and a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 8576.0
If we subtract 366 from 374, we 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.

Moving 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: 8576.1
If we subtract 61 from 80, we get 19.
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 can be fit into 190 3 times, resulting in a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 8576.13
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.

Moving on to step 9:
When dividing 70 by 61, we get 1 with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 8576.131
Deduct 61 from 70 and we're left 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.

Step 10:
When dividing 90 by 61, we get 1 with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 8576.1311
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.

The final outcome is 8576.1311, with a leftover of 0.00029.