61540 ÷ 8 = 7692 R4
No problem, we've got 61540 and 8 for the division.

Step 1:
8 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 6 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 8

Step 2:
8 goes into 61 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 56 from 61 to get 5.
Bring next digit (5) of the dividend behind the 5 and repeat the process: 55 / 8

Step 3:
8 goes into 55 6 times with a remainder of 7.
Write down 6 as next digit of of the result. 
Result so far: 76
Subtract 48 from 55 to get 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 8

Step 4:
8 goes into 74 9 times with a remainder of 2.
Write down 9 as next digit of of the result. 
Result so far: 769
Subtract 72 from 74 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 8

Step 5:
8 goes into 20 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 7692
Subtract 16 from 20 to get 4.

The final result is 7692 with a remainder of 4.