We're dividing 272602 by 61 
Let's see how many times 61 fits into 272602.

Going ahead to step 1:
When dividing 2 by 61, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 61

Let's proceed to step 2:
61 can be fit into 27 0 times, resulting in a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 61

Let's proceed to step 3:
The number 61 fits into 272 4 times, leaving a remainder of 28.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 28 after subtracting 244 from 272.
Append the next digit (6) from the dividend to 28 and continue with: 286 / 61

Let's proceed to step 4:
The number 61 fits into 286 4 times, leaving a remainder of 42.
Put 4 as the next digit of the answer. 
Result so far: 44.0
Deduct 244 from 286 and we're left with 42.
Take the next digit (0) from the dividend and append it to 42, then repeat: 420 / 61

Advancing to step 5:
If we divide 420 by 61, we get 6 and a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 446.0
The remainder is 54 after subtracting 366 from 420.
Fetch the next digit (2) from the dividend, attach it to 54 and continue: 542 / 61

Moving on to step 6:
When dividing 542 by 61, we get 8 with a remainder of 54.
Record the quotient 8 as the next digit in the result. 
Result so far: 4468.0
Subtract 488 from 542 to 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.

Moving on to step 7:
When dividing 540 by 61, we get 8 with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 4468.8
Subtracting 488 from 540 leaves us 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 8:
The number 61 fits into 520 8 times, leaving a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 4468.88
Subtract 488 from 520 to get 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 4468.88 with a remaining 0.032.