16678 ÷ 61 
Let's see how many times 61 fits into 16678.

On to step 1:
1 divided by 61 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 61

Let's proceed to step 2:
The number 61 fits into 16 0 times, leaving a remainder of 16.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Take the next digit (6) from the dividend and append it to 16, then repeat: 166 / 61

Step 3:
61 goes into 166 2 times with a remainder of 44.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 122 from 166 and we're left with 44.
Take the next digit (7) from the dividend and append it to 44, then repeat: 447 / 61

Advancing to step 4:
61 can be fit into 447 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 27.0
If we subtract 427 from 447, we get 20.
Append the next digit (8) from the dividend to 20 and continue with: 208 / 61

Step 5:
When dividing 208 by 61, we get 3 with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 273.0
If we subtract 183 from 208, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 6:
250 divided by 61 is 4 with a remainder of 6.
The next digit of our result is 4. 
Result so far: 273.4
The remainder is 6 after subtracting 244 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
The number 61 fits into 60 0 times, leaving a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 273.4
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 8:
61 goes into 600 9 times with a remainder of 51.
Use 9 as the next digit of our solution. 
Result so far: 273.409
The remainder is 51 after subtracting 549 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Moving on to step 9:
510 divided by 61 is 8 with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 273.4098
Subtracting 488 from 510 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 10:
61 goes into 220 3 times with a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 273.40983
If we subtract 183 from 220, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 11:
370 divided by 61 is 6 with a remainder of 4.
The next digit of our result is 6. 
Result so far: 273.409836
If we take 366 away from 370, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 12:
The number 61 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 273.409836
If we take 0 away from 40, we end up 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.

Going ahead to step 13:
When dividing 400 by 61, we get 6 with a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 273.40983606
The remainder is 34 after subtracting 366 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

In conclusion, the division gives 273.40983606 with a balance of 3.4e-08.