73271 divided by 61 
We want to divide 73271 by 61.

Let's proceed to step 1:
61 can be fit into 7 0 times, resulting in a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 61

Going ahead to step 2:
When dividing 73 by 61, we get 1 with a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 61 from 73 and we're left with 12.
Fetch the next digit (2) from the dividend, attach it to 12 and continue: 122 / 61

Advancing to step 3:
The number 61 fits into 122 2 times, leaving a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 122 from 122 to get 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 61

Going ahead to step 4:
61 can be fit into 7 0 times, resulting in a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 120.0
If we take 0 away from 7, we end up with 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 61

Let's proceed to step 5:
The number 61 fits into 71 1 times, leaving a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 1201.0
Subtracting 61 from 71 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 6:
When dividing 100 by 61, we get 1 with a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 1201.1
Subtract 61 from 100 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 7:
61 goes into 390 6 times with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 1201.16
If we take 366 away from 390, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
When dividing 240 by 61, we get 3 with a remainder of 57.
The number 3 becomes the next digit in our result. 
Result so far: 1201.163
The remainder is 57 after subtracting 183 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Let's proceed to step 9:
If we divide 570 by 61, we get 9 and a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 1201.1639
The remainder is 21 after subtracting 549 from 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 10:
61 goes into 210 3 times with a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 1201.16393
Subtracting 183 from 210 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 11:
270 divided by 61 is 4 with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 1201.163934
Deduct 244 from 270 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 12:
61 can be fit into 260 4 times, resulting in a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 1201.1639344
If we take 244 away from 260, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 1201.1639344 with a balance of 1.6e-07.