320975 ÷ 61 
We're looking to find how many times 61 goes into 320975.

Moving on to step 1:
61 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 61

Let's proceed to step 2:
If we divide 32 by 61, we get 0 and a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 61

Moving on to step 3:
If we divide 320 by 61, we get 5 and a remainder of 15.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 305 from 320 leaves us with 15.
Append the next digit (9) from the dividend to 15 and continue with: 159 / 61

Let's proceed to step 4:
If we divide 159 by 61, we get 2 and a remainder of 37.
Record the quotient 2 as the next digit in the result. 
Result so far: 52.0
If we subtract 122 from 159, we get 37.
Bring next digit (7) of the dividend behind the 37 and repeat the process: 377 / 61

Let's proceed to step 5:
61 goes into 377 6 times with a remainder of 11.
Use 6 as the next digit of our solution. 
Result so far: 526.0
If we take 366 away from 377, we end up with 11.
Bring next digit (5) of the dividend behind the 11 and repeat the process: 115 / 61

Advancing to step 6:
61 can be fit into 115 1 times, resulting in a remainder of 54.
The number 1 becomes the next digit in our result. 
Result so far: 5261.0
If we take 61 away from 115, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 7:
61 goes into 540 8 times with a remainder of 52.
The next digit of our result is 8. 
Result so far: 5261.8
The remainder is 52 after subtracting 488 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 8:
The number 61 fits into 520 8 times, leaving a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 5261.88
Subtracting 488 from 520 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 5261.88 with a remaining 0.032.