We look at the division of 270339 by 61 
We want to divide 270339 by 61.

Going ahead to step 1:
2 divided by 61 is 0 with 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

Step 2:
The number 61 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (0) of the dividend behind the 27 and repeat the process: 270 / 61

On to step 3:
61 goes into 270 4 times with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtracting 244 from 270 leaves us with 26.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 61

Moving on to step 4:
61 goes into 263 4 times with a remainder of 19.
Write down 4 as next digit of the result. 
Result so far: 44.0
The remainder is 19 after subtracting 244 from 263.
Bring next digit (3) of the dividend behind the 19 and repeat the process: 193 / 61

Moving on to step 5:
61 can be fit into 193 3 times, resulting in a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 443.0
Subtracting 183 from 193 leaves us with 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 61

Step 6:
When dividing 109 by 61, we get 1 with a remainder of 48.
Put 1 as the next digit of the answer. 
Result so far: 4431.0
Subtracting 61 from 109 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 7:
61 goes into 480 7 times with a remainder of 53.
The next digit of our result is 7. 
Result so far: 4431.7
The remainder is 53 after subtracting 427 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 8:
61 goes into 530 8 times with a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 4431.78
Subtract 488 from 530 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 9:
420 divided by 61 is 6 with a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 4431.786
If we subtract 366 from 420, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 10:
61 can be fit into 540 8 times, resulting in a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 4431.7868
Deduct 488 from 540 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 11:
61 can be fit into 520 8 times, resulting in a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 4431.78688
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 4431.78688 with a remaining 3.2e-05.