We're dividing 406500 by 61 
Let's see how many times 61 fits into 406500.

Moving on to step 1:
61 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 61

Step 2:
The number 61 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Include the next digit (6) from the dividend after 40, then repeat: 406 / 61

Advancing to step 3:
61 can be fit into 406 6 times, resulting in a remainder of 40.
The next digit of our result is 6. 
Result so far: 6.0
If we take 366 away from 406, we end up with 40.
Fetch the next digit (5) from the dividend, attach it to 40 and continue: 405 / 61

Going ahead to step 4:
When dividing 405 by 61, we get 6 with a remainder of 39.
The number 6 becomes the next digit in our result. 
Result so far: 66.0
Subtract 366 from 405 to get 39.
Bring next digit (0) of the dividend behind the 39 and repeat the process: 390 / 61

Let's proceed to step 5:
61 goes into 390 6 times with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 666.0
The remainder is 24 after subtracting 366 from 390.
Fetch the next digit (0) from the dividend, attach it to 24 and continue: 240 / 61

Step 6:
240 divided by 61 is 3 with a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 6663.0
Deduct 183 from 240 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 7:
If we divide 570 by 61, we get 9 and a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 6663.9
Subtracting 549 from 570 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 8:
If we divide 210 by 61, we get 3 and a remainder of 27.
The next digit of our result is 3. 
Result so far: 6663.93
If we take 183 away from 210, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 9:
61 can be fit into 270 4 times, resulting in a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 6663.934
Subtracting 244 from 270 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 10:
If we divide 260 by 61, we get 4 and a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 6663.9344
If we take 244 away from 260, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 6663.9344 and a remainder of 0.00016.