300249 ÷ 61 
We want to figure out the number of times 300249 can be divided by 61.

On to step 1:
3 divided by 61 is 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 61

Step 2:
When dividing 30 by 61, we get 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 30 leaves us with 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 61

Step 3:
The number 61 fits into 300 4 times, leaving a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 244 from 300 leaves us with 56.
Grab the next digit (2) from the dividend, add it to 56, then carry on: 562 / 61

On to step 4:
61 can be fit into 562 9 times, resulting in a remainder of 13.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Deduct 549 from 562 and we're left with 13.
Take the next digit (4) from the dividend and append it to 13, then repeat: 134 / 61

Going ahead to step 5:
61 goes into 134 2 times with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 492.0
Subtract 122 from 134 to get 12.
Append the next digit (9) from the dividend to 12 and continue with: 129 / 61

Step 6:
The number 61 fits into 129 2 times, leaving a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 4922.0
If we take 122 away from 129, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
When dividing 70 by 61, we get 1 with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 4922.1
If we take 61 away from 70, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 8:
When dividing 90 by 61, we get 1 with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 4922.11
Deduct 61 from 90 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Our division results in 4922.11 with a remaining 0.029.