Let's divide 275236 by 61
We're looking to find how many times 61 goes into 275236.

Advancing to step 1:
The number 61 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 61

Step 2:
If we divide 27 by 61, we get 0 and a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 61

Moving on to step 3:
61 goes into 275 4 times with a remainder of 31.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 244 from 275 leaves us with 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 61

Going ahead to step 4:
61 can be fit into 312 5 times, resulting in a remainder of 7.
Record the quotient 5 as the next digit in the result. 
Result so far: 45.0
The remainder is 7 after subtracting 305 from 312.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 61

Let's proceed to step 5:
73 divided by 61 is 1 with a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 451.0
If we subtract 61 from 73, we get 12.
Take the next digit (6) from the dividend and append it to 12, then repeat: 126 / 61

Let's proceed to step 6:
When dividing 126 by 61, we get 2 with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 4512.0
The remainder is 4 after subtracting 122 from 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 7:
If we divide 40 by 61, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 4512.0
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 8:
61 goes into 400 6 times with a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 4512.06
If we take 366 away from 400, 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.

On to step 9:
61 goes into 340 5 times with a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 4512.065
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.

On to step 10:
61 can be fit into 350 5 times, resulting in a remainder of 45.
The next digit of our result is 5. 
Result so far: 4512.0655
The remainder is 45 after subtracting 305 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 4512.0655 with a remainder of 0.00045.