We look at the division of 53024731 by 61 
Let's see how many times 61 fits into 53024731.

Going ahead to step 1:
61 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 61

Moving on to step 2:
53 divided by 61 is 0 with a remainder of 53.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 53 after subtracting 0 from 53.
Fetch the next digit (0) from the dividend, attach it to 53 and continue: 530 / 61

Moving on to step 3:
530 divided by 61 is 8 with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtract 488 from 530 to get 42.
Append the next digit (2) from the dividend to 42 and continue with: 422 / 61

Going ahead to step 4:
The number 61 fits into 422 6 times, leaving a remainder of 56.
Use 6 as the next digit of our solution. 
Result so far: 86.0
If we subtract 366 from 422, we get 56.
Append the next digit (4) from the dividend to 56 and continue with: 564 / 61

Moving on to step 5:
When dividing 564 by 61, we get 9 with a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 869.0
If we take 549 away from 564, we end up with 15.
Take the next digit (7) from the dividend and append it to 15, then repeat: 157 / 61

Going ahead to step 6:
157 divided by 61 is 2 with a remainder of 35.
Record the quotient 2 as the next digit in the result. 
Result so far: 8692.0
Deduct 122 from 157 and we're left with 35.
Append the next digit (3) from the dividend to 35 and continue with: 353 / 61

Step 7:
If we divide 353 by 61, we get 5 and a remainder of 48.
The number 5 becomes the next digit in our result. 
Result so far: 86925.0
If we take 305 away from 353, we end up with 48.
Take the next digit (1) from the dividend and append it to 48, then repeat: 481 / 61

Moving on to step 8:
If we divide 481 by 61, we get 7 and a remainder of 54.
Use 7 as the next digit of our solution. 
Result so far: 869257.0
The remainder is 54 after subtracting 427 from 481.
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 9:
If we divide 540 by 61, we get 8 and a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 869257.8
Subtracting 488 from 540 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 10:
61 goes into 520 8 times with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 869257.88
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 869257.88 with a balance of 0.032.