We look at the division of 354376 by 61 
We're looking to find how many times 61 goes into 354376.

Let's proceed to step 1:
The number 61 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 61

Moving on to step 2:
When dividing 35 by 61, we get 0 with a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 35, we end up with 35.
Include the next digit (4) from the dividend after 35, then repeat: 354 / 61

Step 3:
The number 61 fits into 354 5 times, leaving a remainder of 49.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 305 away from 354, we end up with 49.
Append the next digit (3) from the dividend to 49 and continue with: 493 / 61

Advancing to step 4:
61 can be fit into 493 8 times, resulting in a remainder of 5.
The number 8 becomes the next digit in our result. 
Result so far: 58.0
If we subtract 488 from 493, we get 5.
Fetch the next digit (7) from the dividend, attach it to 5 and continue: 57 / 61

On to step 5:
When dividing 57 by 61, we get 0 with a remainder of 57.
Use 0 as the next digit of our solution. 
Result so far: 580.0
Subtract 0 from 57 to get 57.
Fetch the next digit (6) from the dividend, attach it to 57 and continue: 576 / 61

Moving on to step 6:
The number 61 fits into 576 9 times, leaving a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 5809.0
If we subtract 549 from 576, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
If we divide 270 by 61, we get 4 and a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 5809.4
Subtract 244 from 270 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
If we divide 260 by 61, we get 4 and a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 5809.44
If we take 244 away from 260, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 5809.44, with a leftover of 0.016.