We're dividing 278357 by 61 
Let's see how many times 61 fits into 278357.

Moving on to step 1:
When dividing 2 by 61, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 61

Moving on to step 2:
If we divide 27 by 61, we get 0 and a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Append the next digit (8) from the dividend to 27 and continue with: 278 / 61

Advancing to step 3:
61 can be fit into 278 4 times, resulting in a remainder of 34.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 244 from 278 and we're left with 34.
Take the next digit (3) from the dividend and append it to 34, then repeat: 343 / 61

On to step 4:
When dividing 343 by 61, we get 5 with a remainder of 38.
The next digit of our result is 5. 
Result so far: 45.0
Subtract 305 from 343 to get 38.
Fetch the next digit (5) from the dividend, attach it to 38 and continue: 385 / 61

Moving on to step 5:
61 goes into 385 6 times with a remainder of 19.
The next digit of our result is 6. 
Result so far: 456.0
If we take 366 away from 385, we end up with 19.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 61

Step 6:
61 goes into 197 3 times with a remainder of 14.
Put 3 as the next digit of the answer. 
Result so far: 4563.0
Subtract 183 from 197 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
140 divided by 61 is 2 with a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 4563.2
If we subtract 122 from 140, we 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.

Going ahead to step 8:
The number 61 fits into 180 2 times, leaving a remainder of 58.
Write down 2 as next digit of the result. 
Result so far: 4563.22
Subtract 122 from 180 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

In conclusion, the division gives 4563.22 with a balance of 0.058.