279274 ÷ 61 
We're looking to find how many times 61 goes into 279274.

Moving on to step 1:
61 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 61

Step 2:
61 can be fit into 27 0 times, resulting in a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Grab the next digit (9) from the dividend, add it to 27, then carry on: 279 / 61

Moving on to step 3:
When dividing 279 by 61, we get 4 with a remainder of 35.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 244 from 279, we get 35.
Include the next digit (2) from the dividend after 35, then repeat: 352 / 61

On to step 4:
If we divide 352 by 61, we get 5 and a remainder of 47.
Write down 5 as next digit of the result. 
Result so far: 45.0
Deduct 305 from 352 and we're left with 47.
Take the next digit (7) from the dividend and append it to 47, then repeat: 477 / 61

Step 5:
61 can be fit into 477 7 times, resulting in a remainder of 50.
Write down 7 as next digit of the result. 
Result so far: 457.0
Deduct 427 from 477 and we're left with 50.
Bring next digit (4) of the dividend behind the 50 and repeat the process: 504 / 61

Advancing to step 6:
The number 61 fits into 504 8 times, leaving a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 4578.0
If we take 488 away from 504, 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.

Moving on to step 7:
The number 61 fits into 160 2 times, leaving a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 4578.2
If we subtract 122 from 160, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 8:
380 divided by 61 is 6 with a remainder of 14.
The next digit of our result is 6. 
Result so far: 4578.26
Subtracting 366 from 380 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 9:
61 can be fit into 140 2 times, resulting in a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 4578.262
Subtract 122 from 140 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
If we divide 180 by 61, we get 2 and a remainder of 58.
The next digit of our result is 2. 
Result so far: 4578.2622
Subtracting 122 from 180 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Our division results in 4578.2622 with a remaining 0.00058.