We look at the division of 274412 by 61 
We want to figure out the number of times 274412 can be divided by 61.

Step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 61

Advancing to step 2:
61 can be fit into 27 0 times, resulting in a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 61

Advancing to step 3:
274 divided by 61 is 4 with a remainder of 30.
The next digit of our result is 4. 
Result so far: 4.0
The remainder is 30 after subtracting 244 from 274.
Fetch the next digit (4) from the dividend, attach it to 30 and continue: 304 / 61

Step 4:
304 divided by 61 is 4 with a remainder of 60.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
Deduct 244 from 304 and we're left with 60.
Take the next digit (1) from the dividend and append it to 60, then repeat: 601 / 61

Moving on to step 5:
When dividing 601 by 61, we get 9 with a remainder of 52.
Record the quotient 9 as the next digit in the result. 
Result so far: 449.0
Deduct 549 from 601 and we're left with 52.
Bring next digit (2) of the dividend behind the 52 and repeat the process: 522 / 61

Advancing to step 6:
61 can be fit into 522 8 times, resulting in a remainder of 34.
Use 8 as the next digit of our solution. 
Result so far: 4498.0
If we take 488 away from 522, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
61 can be fit into 340 5 times, resulting in a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 4498.5
The remainder is 35 after subtracting 305 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 8:
When dividing 350 by 61, we get 5 with a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 4498.55
Subtract 305 from 350 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Our division results in 4498.55 with a remaining 0.045.