We're dividing 254146 by 61 
We're looking to find how many times 61 goes into 254146.

Step 1:
2 divided by 61 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 61

Going ahead to step 2:
61 goes into 25 0 times with a remainder of 25.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 25 to get 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 61

On to step 3:
If we divide 254 by 61, we get 4 and a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we subtract 244 from 254, we get 10.
Grab the next digit (1) from the dividend, add it to 10, then carry on: 101 / 61

Let's proceed to step 4:
61 can be fit into 101 1 times, resulting in a remainder of 40.
The number 1 becomes the next digit in our result. 
Result so far: 41.0
The remainder is 40 after subtracting 61 from 101.
Grab the next digit (4) from the dividend, add it to 40, then carry on: 404 / 61

On to step 5:
61 can be fit into 404 6 times, resulting in a remainder of 38.
Use 6 as the next digit of our solution. 
Result so far: 416.0
Deduct 366 from 404 and we're left with 38.
Include the next digit (6) from the dividend after 38, then repeat: 386 / 61

On to step 6:
61 can be fit into 386 6 times, resulting in a remainder of 20.
The next digit of our result is 6. 
Result so far: 4166.0
Deduct 366 from 386 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.

Going ahead to step 7:
If we divide 200 by 61, we get 3 and a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 4166.3
If we take 183 away from 200, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 8:
If we divide 170 by 61, we get 2 and a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 4166.32
Deduct 122 from 170 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 9:
61 goes into 480 7 times with a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 4166.327
If we take 427 away from 480, we end up 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 10:
When dividing 530 by 61, we get 8 with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 4166.3278
Subtract 488 from 530 to 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.

Let's proceed to step 11:
The number 61 fits into 420 6 times, leaving a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 4166.32786
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.

Moving on to step 12:
The number 61 fits into 540 8 times, leaving a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 4166.327868
If we subtract 488 from 540, we get 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 13:
When dividing 520 by 61, we get 8 with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 4166.3278688
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 4166.3278688, and the remainder is 3.2e-07.