We're dividing 273661 by 5 
We want to figure out the number of times 273661 can be divided by 5.

Advancing to step 1:
If we divide 2 by 5, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 5

Let's proceed to step 2:
The number 5 fits into 27 5 times, leaving a remainder of 2.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 25 away from 27, we end up with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 5

On to step 3:
5 can be fit into 23 4 times, resulting in a remainder of 3.
The next digit of our result is 4. 
Result so far: 54.0
Deduct 20 from 23 and we're left with 3.
Bring next digit (6) of the dividend behind the 3 and repeat the process: 36 / 5

Step 4:
The number 5 fits into 36 7 times, leaving a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 547.0
If we take 35 away from 36, we end up with 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 5

Advancing to step 5:
16 divided by 5 is 3 with a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 5473.0
If we subtract 15 from 16, we get 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 5

Step 6:
5 can be fit into 11 2 times, resulting in a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 54732.0
Deduct 10 from 11 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
5 can be fit into 10 2 times, resulting in a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 54732.2
The remainder is 0 after subtracting 10 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
5 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 54732.2
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 9:
5 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 54732.2
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 54732.2 with a balance of 0.0.