We look at the division of 78100 by 61 
We want to figure out the number of times 78100 can be divided by 61.

Let's proceed to step 1:
When dividing 7 by 61, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (8) from the dividend to 7 and continue with: 78 / 61

Let's proceed to step 2:
61 can be fit into 78 1 times, resulting in a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 17 after subtracting 61 from 78.
Append the next digit (1) from the dividend to 17 and continue with: 171 / 61

On to step 3:
61 can be fit into 171 2 times, resulting in a remainder of 49.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
The remainder is 49 after subtracting 122 from 171.
Bring next digit (0) of the dividend behind the 49 and repeat the process: 490 / 61

Going ahead to step 4:
If we divide 490 by 61, we get 8 and a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 128.0
Subtract 488 from 490 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 61

Moving on to step 5:
If we divide 20 by 61, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 1280.0
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 6:
200 divided by 61 is 3 with a remainder of 17.
The next digit of our result is 3. 
Result so far: 1280.3
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.

On to step 7:
61 can be fit into 170 2 times, resulting in a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 1280.32
The remainder is 48 after subtracting 122 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 8:
61 goes into 480 7 times with a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 1280.327
Subtracting 427 from 480 leaves us 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.

Going ahead to step 9:
The number 61 fits into 530 8 times, leaving a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 1280.3278
Subtracting 488 from 530 leaves us 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.

Advancing to step 10:
420 divided by 61 is 6 with a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 1280.32786
Subtract 366 from 420 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 11:
61 can be fit into 540 8 times, resulting in a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 1280.327868
Subtract 488 from 540 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 12:
When dividing 520 by 61, we get 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 1280.3278688
Subtract 488 from 520 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 1280.3278688, and the remainder is 3.2e-07.