We look at the division of 543855 by 61 
We're looking to find how many times 61 goes into 543855.

Going ahead to step 1:
5 divided by 61 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 61

Going ahead to step 2:
54 divided by 61 is 0 with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Include the next digit (3) from the dividend after 54, then repeat: 543 / 61

Let's proceed to step 3:
543 divided by 61 is 8 with a remainder of 55.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 488 from 543, we get 55.
Bring next digit (8) of the dividend behind the 55 and repeat the process: 558 / 61

Moving on to step 4:
558 divided by 61 is 9 with a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 89.0
The remainder is 9 after subtracting 549 from 558.
Fetch the next digit (5) from the dividend, attach it to 9 and continue: 95 / 61

Going ahead to step 5:
If we divide 95 by 61, we get 1 and a remainder of 34.
The next digit of our result is 1. 
Result so far: 891.0
If we take 61 away from 95, we end up with 34.
Append the next digit (5) from the dividend to 34 and continue with: 345 / 61

Step 6:
The number 61 fits into 345 5 times, leaving a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 8915.0
The remainder is 40 after subtracting 305 from 345.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 7:
When dividing 400 by 61, we get 6 with a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 8915.6
If we subtract 366 from 400, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 8:
61 goes into 340 5 times with a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 8915.65
If we subtract 305 from 340, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 9:
When dividing 350 by 61, we get 5 with a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 8915.655
If we take 305 away from 350, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

After the division, we end up with 8915.655 and a remainder of 0.0045.