513495 ÷ 61 
We want to figure out the number of times 513495 can be divided by 61.

Step 1:
61 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 61

Moving on to step 2:
When dividing 51 by 61, we get 0 with a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 51 leaves us with 51.
Include the next digit (3) from the dividend after 51, then repeat: 513 / 61

Let's proceed to step 3:
When dividing 513 by 61, we get 8 with a remainder of 25.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtract 488 from 513 to get 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 61

Let's proceed to step 4:
The number 61 fits into 254 4 times, leaving a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 84.0
If we take 244 away from 254, we end up with 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 61

Advancing to step 5:
61 can be fit into 109 1 times, resulting in a remainder of 48.
Use 1 as the next digit of our solution. 
Result so far: 841.0
Deduct 61 from 109 and we're left with 48.
Grab the next digit (5) from the dividend, add it to 48, then carry on: 485 / 61

Advancing to step 6:
485 divided by 61 is 7 with a remainder of 58.
Use 7 as the next digit of our solution. 
Result so far: 8417.0
Deduct 427 from 485 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Going ahead to step 7:
580 divided by 61 is 9 with a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 8417.9
If we subtract 549 from 580, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 8:
The number 61 fits into 310 5 times, leaving a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 8417.95
Deduct 305 from 310 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 9:
If we divide 50 by 61, we get 0 and a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 8417.95
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 10:
If we divide 500 by 61, we get 8 and a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 8417.9508
Subtract 488 from 500 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 11:
When dividing 120 by 61, we get 1 with a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 8417.95081
If we take 61 away from 120, we end up with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Let's proceed to step 12:
590 divided by 61 is 9 with a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 8417.950819
The remainder is 41 after subtracting 549 from 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Going ahead to step 13:
410 divided by 61 is 6 with a remainder of 44.
The next digit of our result is 6. 
Result so far: 8417.9508196
Subtract 366 from 410 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 14:
440 divided by 61 is 7 with a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 8417.95081967
If we take 427 away from 440, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

In conclusion, the division gives 8417.95081967 with a balance of 1.3e-08.