We look at the division of 61031 by 40 
Our goal is to divide 61031 by 40.

Let's proceed to step 1:
When dividing 6 by 40, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 40

Moving on to step 2:
40 can be fit into 61 1 times, resulting in a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 40 from 61 to get 21.
Fetch the next digit (0) from the dividend, attach it to 21 and continue: 210 / 40

Let's proceed to step 3:
40 can be fit into 210 5 times, resulting in a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 15.0
If we subtract 200 from 210, we get 10.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 40

Let's proceed to step 4:
If we divide 103 by 40, we get 2 and a remainder of 23.
The next digit of our result is 2. 
Result so far: 152.0
If we take 80 away from 103, we end up with 23.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 40

Going ahead to step 5:
If we divide 231 by 40, we get 5 and a remainder of 31.
Use 5 as the next digit of our solution. 
Result so far: 1525.0
Deduct 200 from 231 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 6:
310 divided by 40 is 7 with a remainder of 30.
The number 7 becomes the next digit in our result. 
Result so far: 1525.7
The remainder is 30 after subtracting 280 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
300 divided by 40 is 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 1525.77
Subtracting 280 from 300 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.

The quotient of the division is 1525.77, and the remainder is 0.02.