We're dividing 327264 by 61 
We're looking to find how many times 61 goes into 327264.

Step 1:
61 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 61

Going ahead to step 2:
61 can be fit into 32 0 times, resulting in a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 32 after subtracting 0 from 32.
Grab the next digit (7) from the dividend, add it to 32, then carry on: 327 / 61

On to step 3:
The number 61 fits into 327 5 times, leaving a remainder of 22.
The next digit of our result is 5. 
Result so far: 5.0
Deduct 305 from 327 and we're left with 22.
Append the next digit (2) from the dividend to 22 and continue with: 222 / 61

Going ahead to step 4:
222 divided by 61 is 3 with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 53.0
If we subtract 183 from 222, we get 39.
Fetch the next digit (6) from the dividend, attach it to 39 and continue: 396 / 61

Step 5:
61 can be fit into 396 6 times, resulting in a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 536.0
Deduct 366 from 396 and we're left with 30.
Bring next digit (4) of the dividend behind the 30 and repeat the process: 304 / 61

On to step 6:
When dividing 304 by 61, we get 4 with a remainder of 60.
The number 4 becomes the next digit in our result. 
Result so far: 5364.0
Subtract 244 from 304 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 7:
600 divided by 61 is 9 with a remainder of 51.
Write down 9 as next digit of the result. 
Result so far: 5364.9
Subtract 549 from 600 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 8:
61 can be fit into 510 8 times, resulting in a remainder of 22.
Record the quotient 8 as the next digit in the result. 
Result so far: 5364.98
Deduct 488 from 510 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 9:
61 can be fit into 220 3 times, resulting in a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 5364.983
If we take 183 away from 220, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 10:
61 goes into 370 6 times with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 5364.9836
Subtract 366 from 370 to 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.

Going ahead to step 11:
If we divide 40 by 61, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 5364.9836
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 12:
When dividing 400 by 61, we get 6 with a remainder of 34.
The next digit of our result is 6. 
Result so far: 5364.983606
The remainder is 34 after subtracting 366 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 13:
61 can be fit into 340 5 times, resulting in a remainder of 35.
The next digit of our result is 5. 
Result so far: 5364.9836065
Deduct 305 from 340 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 14:
61 can be fit into 350 5 times, resulting in a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 5364.98360655
Subtracting 305 from 350 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 5364.98360655 with a balance of 4.5e-08.