We look at the division of 27408 by 61 
Our goal is to divide 27408 by 61.

Step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 61

On to step 2:
27 divided by 61 is 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 61

Let's proceed to step 3:
If we divide 274 by 61, we get 4 and a remainder of 30.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtract 244 from 274 to get 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 61

Advancing to step 4:
300 divided by 61 is 4 with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
Subtracting 244 from 300 leaves us with 56.
Take the next digit (8) from the dividend and append it to 56, then repeat: 568 / 61

Advancing to step 5:
If we divide 568 by 61, we get 9 and a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 449.0
Subtracting 549 from 568 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 6:
61 goes into 190 3 times with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 449.3
Subtracting 183 from 190 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
61 goes into 70 1 times with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 449.31
Subtract 61 from 70 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 8:
90 divided by 61 is 1 with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 449.311
Subtracting 61 from 90 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Our division results in 449.311 with a remaining 0.0029.