460054 ÷ 61 
Let's see how many times 61 fits into 460054.

Step 1:
61 goes into 4 0 times with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 61

Advancing to step 2:
If we divide 46 by 61, we get 0 and a remainder of 46.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 46 after subtracting 0 from 46.
Fetch the next digit (0) from the dividend, attach it to 46 and continue: 460 / 61

Moving on to step 3:
61 goes into 460 7 times with a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Deduct 427 from 460 and we're left with 33.
Fetch the next digit (0) from the dividend, attach it to 33 and continue: 330 / 61

Moving on to step 4:
61 can be fit into 330 5 times, resulting in a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 75.0
Deduct 305 from 330 and we're left with 25.
Take the next digit (5) from the dividend and append it to 25, then repeat: 255 / 61

Step 5:
61 goes into 255 4 times with a remainder of 11.
Put 4 as the next digit of the answer. 
Result so far: 754.0
Subtract 244 from 255 to get 11.
Take the next digit (4) from the dividend and append it to 11, then repeat: 114 / 61

Going ahead to step 6:
61 goes into 114 1 times with a remainder of 53.
Record the quotient 1 as the next digit in the result. 
Result so far: 7541.0
Subtract 61 from 114 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 7:
61 can be fit into 530 8 times, resulting in a remainder of 42.
The next digit of our result is 8. 
Result so far: 7541.8
If we subtract 488 from 530, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 8:
420 divided by 61 is 6 with a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 7541.86
Subtract 366 from 420 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 9:
61 goes into 540 8 times with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 7541.868
If we take 488 away from 540, we end up with 52.
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 10:
61 can be fit into 520 8 times, resulting in a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 7541.8688
Deduct 488 from 520 and we're left 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.

In conclusion, the division gives 7541.8688 with a balance of 0.00032.