540819 divided by 61 
Let's see how many times 61 fits into 540819.

Going ahead to step 1:
The number 61 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 61

Step 2:
61 can be fit into 54 0 times, resulting in a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 61

Moving on to step 3:
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: 8.0
If we take 488 away from 540, we end up with 52.
Fetch the next digit (8) from the dividend, attach it to 52 and continue: 528 / 61

Let's proceed to step 4:
61 can be fit into 528 8 times, resulting in a remainder of 40.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
If we subtract 488 from 528, we get 40.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 61

Advancing to step 5:
401 divided by 61 is 6 with a remainder of 35.
The number 6 becomes the next digit in our result. 
Result so far: 886.0
Subtracting 366 from 401 leaves us with 35.
Append the next digit (9) from the dividend to 35 and continue with: 359 / 61

On to step 6:
61 can be fit into 359 5 times, resulting in a remainder of 54.
Write down 5 as next digit of the result. 
Result so far: 8865.0
Subtracting 305 from 359 leaves us 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.

Moving on to step 7:
When dividing 540 by 61, we get 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 8865.8
The remainder is 52 after subtracting 488 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 8:
520 divided by 61 is 8 with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 8865.88
Subtracting 488 from 520 leaves us 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 8865.88 with a remainder of 0.032.