54761 ÷ 8 = 6845 R1
We're going to perform division on 54761 with 8 as the divisor.

Step 1:
8 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 5 to get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 8

Step 2:
8 goes into 54 6 times with a remainder of 6.
Write down 6 as next digit of of the result. 
Result so far: 6
Subtract 48 from 54 to get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 8

Step 3:
8 goes into 67 8 times with a remainder of 3.
Write down 8 as next digit of of the result. 
Result so far: 68
Subtract 64 from 67 to get 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 8

Step 4:
8 goes into 36 4 times with a remainder of 4.
Write down 4 as next digit of of the result. 
Result so far: 684
Subtract 32 from 36 to get 4.
Bring next digit (1) of the dividend behind the 4 and repeat the process: 41 / 8

Step 5:
8 goes into 41 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 6845
Subtract 40 from 41 to get 1.

The final result is 6845 with a remainder of 1.