We look at the division of 735427 by 61 
We're looking to find how many times 61 goes into 735427.

Moving on to step 1:
61 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 61

Moving on to step 2:
When dividing 73 by 61, we get 1 with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 61 away from 73, we end up with 12.
Bring next digit (5) of the dividend behind the 12 and repeat the process: 125 / 61

Step 3:
125 divided by 61 is 2 with a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 122 from 125 and we're left with 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 61

Let's proceed to step 4:
When dividing 34 by 61, we get 0 with a remainder of 34.
The number 0 becomes the next digit in our result. 
Result so far: 120.0
Subtracting 0 from 34 leaves us with 34.
Append the next digit (2) from the dividend to 34 and continue with: 342 / 61

Going ahead to step 5:
61 goes into 342 5 times with a remainder of 37.
Use 5 as the next digit of our solution. 
Result so far: 1205.0
The remainder is 37 after subtracting 305 from 342.
Bring next digit (7) of the dividend behind the 37 and repeat the process: 377 / 61

Let's proceed to step 6:
If we divide 377 by 61, we get 6 and a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 12056.0
If we subtract 366 from 377, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 7:
The number 61 fits into 110 1 times, leaving a remainder of 49.
Use 1 as the next digit of our solution. 
Result so far: 12056.1
If we take 61 away from 110, we end up with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Let's proceed to step 8:
If we divide 490 by 61, we get 8 and a remainder of 2.
Put 8 as the next digit of the answer. 
Result so far: 12056.18
Subtract 488 from 490 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 9:
61 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 12056.18
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 10:
When dividing 200 by 61, we get 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 12056.1803
Subtract 183 from 200 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 11:
61 can be fit into 170 2 times, resulting in a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 12056.18032
If we subtract 122 from 170, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 12:
The number 61 fits into 480 7 times, leaving a remainder of 53.
Write down 7 as next digit of the result. 
Result so far: 12056.180327
Deduct 427 from 480 and we're left with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 13:
530 divided by 61 is 8 with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 12056.1803278
Deduct 488 from 530 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 14:
If we divide 420 by 61, we get 6 and a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 12056.18032786
Deduct 366 from 420 and we're left 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.

In conclusion, the division gives 12056.18032786 with a balance of 5.4e-08.