We look at the division of 61783502 by 272 
We want to divide 61783502 by 272.

Step 1:
When dividing 6 by 272, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 272

Moving on to step 2:
The number 272 fits into 61 0 times, leaving a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Take the next digit (7) from the dividend and append it to 61, then repeat: 617 / 272

Going ahead to step 3:
272 goes into 617 2 times with a remainder of 73.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 544 away from 617, we end up with 73.
Fetch the next digit (8) from the dividend, attach it to 73 and continue: 738 / 272

Advancing to step 4:
The number 272 fits into 738 2 times, leaving a remainder of 194.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtracting 544 from 738 leaves us with 194.
Bring next digit (3) of the dividend behind the 194 and repeat the process: 1943 / 272

On to step 5:
272 goes into 1943 7 times with a remainder of 39.
Write down 7 as next digit of the result. 
Result so far: 227.0
Deduct 1904 from 1943 and we're left with 39.
Take the next digit (5) from the dividend and append it to 39, then repeat: 395 / 272

Let's proceed to step 6:
272 goes into 395 1 times with a remainder of 123.
Record the quotient 1 as the next digit in the result. 
Result so far: 2271.0
Deduct 272 from 395 and we're left with 123.
Fetch the next digit (0) from the dividend, attach it to 123 and continue: 1230 / 272

Going ahead to step 7:
When dividing 1230 by 272, we get 4 with a remainder of 142.
The next digit of our result is 4. 
Result so far: 22714.0
The remainder is 142 after subtracting 1088 from 1230.
Include the next digit (2) from the dividend after 142, then repeat: 1422 / 272

Step 8:
If we divide 1422 by 272, we get 5 and a remainder of 62.
Record the quotient 5 as the next digit in the result. 
Result so far: 227145.0
If we subtract 1360 from 1422, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 9:
When dividing 620 by 272, we get 2 with a remainder of 76.
Use 2 as the next digit of our solution. 
Result so far: 227145.2
Subtracting 544 from 620 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 10:
272 goes into 760 2 times with a remainder of 216.
The next digit of our result is 2. 
Result so far: 227145.22
Subtract 544 from 760 to get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

In conclusion, the division gives 227145.22 with a balance of 0.216.