123945 divided by 61 
Let's see how many times 61 fits into 123945.

Going ahead to step 1:
61 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 61

Moving on to step 2:
When dividing 12 by 61, we get 0 with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 12 leaves us with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 61

Advancing to step 3:
If we divide 123 by 61, we get 2 and a remainder of 1.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 122 from 123 leaves us with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 61

Let's proceed to step 4:
61 can be fit into 19 0 times, resulting in a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 20.0
The remainder is 19 after subtracting 0 from 19.
Grab the next digit (4) from the dividend, add it to 19, then carry on: 194 / 61

On to step 5:
When dividing 194 by 61, we get 3 with a remainder of 11.
The next digit of our result is 3. 
Result so far: 203.0
Subtract 183 from 194 to get 11.
Bring next digit (5) of the dividend behind the 11 and repeat the process: 115 / 61

Advancing to step 6:
The number 61 fits into 115 1 times, leaving a remainder of 54.
The next digit of our result is 1. 
Result so far: 2031.0
Deduct 61 from 115 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 7:
540 divided by 61 is 8 with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 2031.8
Deduct 488 from 540 and we're left 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 8:
When dividing 520 by 61, we get 8 with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 2031.88
If we take 488 away from 520, we end up 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.

The final result is 2031.88 with a remainder of 0.032.