517162 ÷ 61 
We want to figure out the number of times 517162 can be divided by 61.

On to step 1:
61 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 61

Moving on to step 2:
When dividing 51 by 61, we get 0 with a remainder of 51.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Bring next digit (7) of the dividend behind the 51 and repeat the process: 517 / 61

Going ahead to step 3:
61 can be fit into 517 8 times, resulting in a remainder of 29.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Deduct 488 from 517 and we're left with 29.
Bring next digit (1) of the dividend behind the 29 and repeat the process: 291 / 61

Going ahead to step 4:
The number 61 fits into 291 4 times, leaving a remainder of 47.
The next digit of our result is 4. 
Result so far: 84.0
Subtracting 244 from 291 leaves us with 47.
Grab the next digit (6) from the dividend, add it to 47, then carry on: 476 / 61

Going ahead to step 5:
61 goes into 476 7 times with a remainder of 49.
Put 7 as the next digit of the answer. 
Result so far: 847.0
Subtract 427 from 476 to get 49.
Bring next digit (2) of the dividend behind the 49 and repeat the process: 492 / 61

On to step 6:
If we divide 492 by 61, we get 8 and a remainder of 4.
Record the quotient 8 as the next digit in the result. 
Result so far: 8478.0
Subtracting 488 from 492 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 7:
If we divide 40 by 61, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 8478.0
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
61 can be fit into 400 6 times, resulting in a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 8478.06
Subtracting 366 from 400 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 9:
The number 61 fits into 340 5 times, leaving a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 8478.065
Subtract 305 from 340 to get 35.
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:
350 divided by 61 is 5 with a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 8478.0655
If we subtract 305 from 350, we 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 8478.0655 with a balance of 0.00045.