We divide 318973 by 61
We want to divide 318973 by 61.

Advancing to step 1:
The number 61 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 61

Going ahead to step 2:
The number 61 fits into 31 0 times, leaving a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Grab the next digit (8) from the dividend, add it to 31, then carry on: 318 / 61

On to step 3:
When dividing 318 by 61, we get 5 with a remainder of 13.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 13 after subtracting 305 from 318.
Grab the next digit (9) from the dividend, add it to 13, then carry on: 139 / 61

Going ahead to step 4:
139 divided by 61 is 2 with a remainder of 17.
The next digit of our result is 2. 
Result so far: 52.0
If we subtract 122 from 139, we get 17.
Fetch the next digit (7) from the dividend, attach it to 17 and continue: 177 / 61

Moving on to step 5:
The number 61 fits into 177 2 times, leaving a remainder of 55.
The next digit of our result is 2. 
Result so far: 522.0
If we subtract 122 from 177, we get 55.
Take the next digit (3) from the dividend and append it to 55, then repeat: 553 / 61

Step 6:
61 goes into 553 9 times with a remainder of 4.
The next digit of our result is 9. 
Result so far: 5229.0
If we subtract 549 from 553, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
61 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 5229.0
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 8:
400 divided by 61 is 6 with a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 5229.06
Subtract 366 from 400 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 9:
61 goes into 340 5 times with a remainder of 35.
The next digit of our result is 5. 
Result so far: 5229.065
The remainder is 35 after subtracting 305 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 10:
When dividing 350 by 61, we get 5 with a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 5229.0655
Subtract 305 from 350 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 5229.0655 with a balance of 0.00045.