We're dividing 157423 by 61 
We're looking to find how many times 61 goes into 157423.

Let's proceed to step 1:
When dividing 1 by 61, we get 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (5) from the dividend and append it to 1, then repeat: 15 / 61

On to step 2:
61 goes into 15 0 times with a remainder of 15.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 15 leaves us with 15.
Fetch the next digit (7) from the dividend, attach it to 15 and continue: 157 / 61

Moving on to step 3:
When dividing 157 by 61, we get 2 with a remainder of 35.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 122 from 157 to get 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 61

Advancing to step 4:
The number 61 fits into 354 5 times, leaving a remainder of 49.
Record the quotient 5 as the next digit in the result. 
Result so far: 25.0
Subtract 305 from 354 to get 49.
Include the next digit (2) from the dividend after 49, then repeat: 492 / 61

Advancing to step 5:
61 goes into 492 8 times with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 258.0
Subtracting 488 from 492 leaves us with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 61

Let's proceed to step 6:
61 can be fit into 43 0 times, resulting in a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 2580.0
Subtracting 0 from 43 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

On to step 7:
61 can be fit into 430 7 times, resulting in a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 2580.7
Subtracting 427 from 430 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 8:
61 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 2580.7
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 9:
61 goes into 300 4 times with a remainder of 56.
The next digit of our result is 4. 
Result so far: 2580.704
Subtract 244 from 300 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 10:
If we divide 560 by 61, we get 9 and a remainder of 11.
The next digit of our result is 9. 
Result so far: 2580.7049
Deduct 549 from 560 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 11:
61 goes into 110 1 times with a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 2580.70491
Deduct 61 from 110 and we're left with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 12:
If we divide 490 by 61, we get 8 and a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 2580.704918
Deduct 488 from 490 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 13:
The number 61 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 2580.704918
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 14:
200 divided by 61 is 3 with a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 2580.70491803
If we take 183 away from 200, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

The final outcome is 2580.70491803, with a leftover of 1.7e-08.