We look at the division of 274261 by 9 
We want to figure out the number of times 274261 can be divided by 9.

Moving on to step 1:
2 divided by 9 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 9

Advancing to step 2:
The number 9 fits into 27 3 times, leaving a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 0 after subtracting 27 from 27.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 9

Step 3:
9 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 30.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 9

Advancing to step 4:
9 can be fit into 42 4 times, resulting in a remainder of 6.
Put 4 as the next digit of the answer. 
Result so far: 304.0
If we subtract 36 from 42, we get 6.
Append the next digit (6) from the dividend to 6 and continue with: 66 / 9

Advancing to step 5:
When dividing 66 by 9, we get 7 with a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 3047.0
Subtracting 63 from 66 leaves us with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 9

Step 6:
The number 9 fits into 31 3 times, leaving a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 30473.0
If we subtract 27 from 31, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
9 can be fit into 40 4 times, resulting in a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 30473.4
If we take 36 away from 40, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
If we divide 40 by 9, we get 4 and a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 30473.44
If we subtract 36 from 40, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 30473.44 and a remainder of 0.004.