264013 ÷ 61 
We're looking to find how many times 61 goes into 264013.

Going ahead to step 1:
61 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 61

Let's proceed to step 2:
The number 61 fits into 26 0 times, leaving a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Take the next digit (4) from the dividend and append it to 26, then repeat: 264 / 61

Advancing to step 3:
If we divide 264 by 61, we get 4 and a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 244 away from 264, we end up with 20.
Grab the next digit (0) from the dividend, add it to 20, then carry on: 200 / 61

Let's proceed to step 4:
If we divide 200 by 61, we get 3 and a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 43.0
The remainder is 17 after subtracting 183 from 200.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 61

On to step 5:
61 goes into 171 2 times with a remainder of 49.
Use 2 as the next digit of our solution. 
Result so far: 432.0
Subtract 122 from 171 to get 49.
Grab the next digit (3) from the dividend, add it to 49, then carry on: 493 / 61

On to step 6:
The number 61 fits into 493 8 times, leaving a remainder of 5.
Use 8 as the next digit of our solution. 
Result so far: 4328.0
If we take 488 away from 493, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
50 divided by 61 is 0 with a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 4328.0
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 8:
When dividing 500 by 61, we get 8 with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 4328.08
Deduct 488 from 500 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 9:
61 goes into 120 1 times with a remainder of 59.
The number 1 becomes the next digit in our result. 
Result so far: 4328.081
If we take 61 away from 120, we end up with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

On to step 10:
61 goes into 590 9 times with a remainder of 41.
The number 9 becomes the next digit in our result. 
Result so far: 4328.0819
The remainder is 41 after subtracting 549 from 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Going ahead to step 11:
61 goes into 410 6 times with a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 4328.08196
The remainder is 44 after subtracting 366 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 12:
When dividing 440 by 61, we get 7 with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 4328.081967
The remainder is 13 after subtracting 427 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 13:
If we divide 130 by 61, we get 2 and a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 4328.0819672
Subtract 122 from 130 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 14:
80 divided by 61 is 1 with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 4328.08196721
If we take 61 away from 80, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

The final outcome is 4328.08196721, with a leftover of 1.9e-08.