267161 ÷ 61 
We're looking to find how many times 61 goes into 267161.

Step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 61

Let's proceed to step 2:
If we divide 26 by 61, we get 0 and a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (7) of the dividend behind the 26 and repeat the process: 267 / 61

Let's proceed to step 3:
When dividing 267 by 61, we get 4 with a remainder of 23.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 23 after subtracting 244 from 267.
Append the next digit (1) from the dividend to 23 and continue with: 231 / 61

On to step 4:
61 can be fit into 231 3 times, resulting in a remainder of 48.
The next digit of our result is 3. 
Result so far: 43.0
If we take 183 away from 231, we end up with 48.
Fetch the next digit (6) from the dividend, attach it to 48 and continue: 486 / 61

Let's proceed to step 5:
486 divided by 61 is 7 with a remainder of 59.
Put 7 as the next digit of the answer. 
Result so far: 437.0
If we subtract 427 from 486, we get 59.
Fetch the next digit (1) from the dividend, attach it to 59 and continue: 591 / 61

Step 6:
The number 61 fits into 591 9 times, leaving a remainder of 42.
Record the quotient 9 as the next digit in the result. 
Result so far: 4379.0
If we subtract 549 from 591, we 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.

Advancing to step 7:
If we divide 420 by 61, we get 6 and a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 4379.6
If we take 366 away from 420, we end up 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.

Step 8:
61 goes into 540 8 times with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 4379.68
Subtracting 488 from 540 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 9:
61 can be fit into 520 8 times, resulting in a remainder of 32.
The next digit of our result is 8. 
Result so far: 4379.688
Subtract 488 from 520 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 4379.688 and a remainder of 0.0032.