We're dividing 427264 by 61 
Our goal is to divide 427264 by 61.

Advancing to step 1:
When dividing 4 by 61, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 61

Going ahead to step 2:
When dividing 42 by 61, we get 0 with a remainder of 42.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 42 leaves us with 42.
Bring next digit (7) of the dividend behind the 42 and repeat the process: 427 / 61

Advancing to step 3:
427 divided by 61 is 7 with a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 427 from 427 to get 0.
Include the next digit (2) from the dividend after 0, then repeat: 2 / 61

Moving on to step 4:
When dividing 2 by 61, we get 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 70.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 61

Advancing to step 5:
If we divide 26 by 61, we get 0 and a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 700.0
If we subtract 0 from 26, we get 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 61

Going ahead to step 6:
The number 61 fits into 264 4 times, leaving a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 7004.0
If we take 244 away from 264, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 7:
200 divided by 61 is 3 with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 7004.3
The remainder is 17 after subtracting 183 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 8:
170 divided by 61 is 2 with a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 7004.32
Deduct 122 from 170 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 9:
When dividing 480 by 61, we get 7 with a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 7004.327
If we take 427 away from 480, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 10:
When dividing 530 by 61, we get 8 with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 7004.3278
If we take 488 away from 530, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 11:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 7004.32786
Deduct 366 from 420 and we're left with 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 12:
61 goes into 540 8 times with a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 7004.327868
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.

Advancing to step 13:
520 divided by 61 is 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 7004.3278688
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 7004.3278688 and a remainder of 3.2e-07.