9973 divided by 61 
We want to figure out the number of times 9973 can be divided by 61.

Moving on to step 1:
9 divided by 61 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 61

Going ahead to step 2:
61 goes into 99 1 times with a remainder of 38.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 61 from 99 and we're left with 38.
Include the next digit (7) from the dividend after 38, then repeat: 387 / 61

Let's proceed to step 3:
If we divide 387 by 61, we get 6 and a remainder of 21.
Put 6 as the next digit of the answer. 
Result so far: 16.0
The remainder is 21 after subtracting 366 from 387.
Grab the next digit (3) from the dividend, add it to 21, then carry on: 213 / 61

Going ahead to step 4:
If we divide 213 by 61, we get 3 and a remainder of 30.
The next digit of our result is 3. 
Result so far: 163.0
The remainder is 30 after subtracting 183 from 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 5:
300 divided by 61 is 4 with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 163.4
If we subtract 244 from 300, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 6:
560 divided by 61 is 9 with a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 163.49
If we subtract 549 from 560, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
The number 61 fits into 110 1 times, leaving a remainder of 49.
The next digit of our result is 1. 
Result so far: 163.491
Subtract 61 from 110 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Going ahead to step 8:
61 goes into 490 8 times with a remainder of 2.
Put 8 as the next digit of the answer. 
Result so far: 163.4918
Subtract 488 from 490 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 9:
If we divide 20 by 61, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 163.4918
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
61 goes into 200 3 times with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 163.491803
Subtracting 183 from 200 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 11:
The number 61 fits into 170 2 times, leaving a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 163.4918032
Subtracting 122 from 170 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 12:
61 goes into 480 7 times with a remainder of 53.
The next digit of our result is 7. 
Result so far: 163.49180327
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.

The quotient of the division is 163.49180327, and the remainder is 5.3e-08.