427011 ÷ 61 
We want to figure out the number of times 427011 can be divided by 61.

Moving on to step 1:
4 divided by 61 is 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 61

Moving on to step 2:
61 goes into 42 0 times with a remainder of 42.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 42 to get 42.
Fetch the next digit (7) from the dividend, attach it to 42 and continue: 427 / 61

Going ahead to step 3:
427 divided by 61 is 7 with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtract 427 from 427 to get 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 61

Moving on to step 4:
When dividing 0 by 61, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
Subtracting 0 from 0 leaves us with 0.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 61

Moving on to step 5:
If we divide 1 by 61, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 700.0
Subtract 0 from 1 to get 1.
Append the next digit (1) from the dividend to 1 and continue with: 11 / 61

Advancing to step 6:
61 goes into 11 0 times with a remainder of 11.
The next digit of our result is 0. 
Result so far: 7000.0
The remainder is 11 after subtracting 0 from 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
61 can be fit into 110 1 times, resulting in a remainder of 49.
Write down 1 as next digit of the result. 
Result so far: 7000.1
If we subtract 61 from 110, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Step 8:
490 divided by 61 is 8 with a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 7000.18
If we subtract 488 from 490, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 9:
61 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 7000.18
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
200 divided by 61 is 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 7000.1803
Subtract 183 from 200 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 11:
61 goes into 170 2 times with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 7000.18032
If we take 122 away from 170, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 12:
61 can be fit into 480 7 times, resulting in a remainder of 53.
The next digit of our result is 7. 
Result so far: 7000.180327
If we take 427 away from 480, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 13:
If we divide 530 by 61, we get 8 and a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 7000.1803278
The remainder is 42 after subtracting 488 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 14:
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: 7000.18032786
Subtracting 366 from 420 leaves us 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.

Our division results in 7000.18032786 with a remaining 5.4e-08.