We look at the division of 165135 by 61 
Let's see how many times 61 fits into 165135.

Going ahead to step 1:
When dividing 1 by 61, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 61

Step 2:
61 goes into 16 0 times with a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 16 after subtracting 0 from 16.
Bring next digit (5) of the dividend behind the 16 and repeat the process: 165 / 61

Going ahead to step 3:
61 can be fit into 165 2 times, resulting in a remainder of 43.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 122 away from 165, we end up with 43.
Take the next digit (1) from the dividend and append it to 43, then repeat: 431 / 61

Advancing to step 4:
61 can be fit into 431 7 times, resulting in a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 27.0
If we subtract 427 from 431, we get 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 61

Let's proceed to step 5:
If we divide 43 by 61, we get 0 and a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 270.0
Subtracting 0 from 43 leaves us with 43.
Include the next digit (5) from the dividend after 43, then repeat: 435 / 61

Let's proceed to step 6:
61 goes into 435 7 times with a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 2707.0
Subtract 427 from 435 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 7:
The number 61 fits into 80 1 times, leaving a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 2707.1
If we take 61 away from 80, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 8:
When dividing 190 by 61, we get 3 with a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 2707.13
The remainder is 7 after subtracting 183 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 9:
61 can be fit into 70 1 times, resulting in a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 2707.131
Subtract 61 from 70 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 10:
The number 61 fits into 90 1 times, leaving a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 2707.1311
If we subtract 61 from 90, we get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final result is 2707.1311 with a remainder of 0.00029.