Let's divide 398540 by 61
We want to figure out the number of times 398540 can be divided by 61.

Going ahead to step 1:
If we divide 3 by 61, we get 0 and a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 61

Moving on to step 2:
39 divided by 61 is 0 with a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Append the next digit (8) from the dividend to 39 and continue with: 398 / 61

On to step 3:
The number 61 fits into 398 6 times, leaving a remainder of 32.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtract 366 from 398 to get 32.
Grab the next digit (5) from the dividend, add it to 32, then carry on: 325 / 61

On to step 4:
If we divide 325 by 61, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 65.0
Subtract 305 from 325 to get 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 61

Advancing to step 5:
When dividing 204 by 61, we get 3 with a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 653.0
Subtracting 183 from 204 leaves us with 21.
Grab the next digit (0) from the dividend, add it to 21, then carry on: 210 / 61

Let's proceed to step 6:
61 goes into 210 3 times with a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 6533.0
Deduct 183 from 210 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
61 goes into 270 4 times with a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 6533.4
The remainder is 26 after subtracting 244 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
When dividing 260 by 61, we get 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 6533.44
Subtracting 244 from 260 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 6533.44 and a remainder of 0.016.