261798 ÷ 61 
We want to figure out the number of times 261798 can be divided by 61.

Advancing to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 61

Advancing to step 2:
61 goes into 26 0 times with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Take the next digit (1) from the dividend and append it to 26, then repeat: 261 / 61

Step 3:
61 goes into 261 4 times with a remainder of 17.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 17 after subtracting 244 from 261.
Bring next digit (7) of the dividend behind the 17 and repeat the process: 177 / 61

Going ahead to step 4:
177 divided by 61 is 2 with a remainder of 55.
The next digit of our result is 2. 
Result so far: 42.0
Deduct 122 from 177 and we're left with 55.
Fetch the next digit (9) from the dividend, attach it to 55 and continue: 559 / 61

Moving on to step 5:
61 goes into 559 9 times with a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 429.0
Subtract 549 from 559 to get 10.
Append the next digit (8) from the dividend to 10 and continue with: 108 / 61

Step 6:
61 goes into 108 1 times with a remainder of 47.
Put 1 as the next digit of the answer. 
Result so far: 4291.0
Subtracting 61 from 108 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 7:
61 goes into 470 7 times with a remainder of 43.
Put 7 as the next digit of the answer. 
Result so far: 4291.7
If we take 427 away from 470, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 8:
61 can be fit into 430 7 times, resulting in a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 4291.77
The remainder is 3 after subtracting 427 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The final outcome is 4291.77, with a leftover of 0.003.