Find closest multiple of $54$ to $61$. We see that $1 \times 54 = 54$ is the nearest. Now subtract $54$ from $61$ to get reminder $7$. Add $1$ to quotient.
Since $7$ is less than $54$, stop the division. The reminder is $7$. The topmost line $01$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $1$.