61278929 ÷ 300 
We want to figure out the number of times 61278929 can be divided by 300.

Moving on to step 1:
300 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 300

On to step 2:
300 can be fit into 61 0 times, resulting in a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Append the next digit (2) from the dividend to 61 and continue with: 612 / 300

Moving on to step 3:
When dividing 612 by 300, we get 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 600 from 612 and we're left with 12.
Fetch the next digit (7) from the dividend, attach it to 12 and continue: 127 / 300

Let's proceed to step 4:
The number 300 fits into 127 0 times, leaving a remainder of 127.
Put 0 as the next digit of the answer. 
Result so far: 20.0
If we subtract 0 from 127, we get 127.
Append the next digit (8) from the dividend to 127 and continue with: 1278 / 300

On to step 5:
If we divide 1278 by 300, we get 4 and a remainder of 78.
Record the quotient 4 as the next digit in the result. 
Result so far: 204.0
If we take 1200 away from 1278, we end up with 78.
Append the next digit (9) from the dividend to 78 and continue with: 789 / 300

Let's proceed to step 6:
If we divide 789 by 300, we get 2 and a remainder of 189.
The next digit of our result is 2. 
Result so far: 2042.0
Deduct 600 from 789 and we're left with 189.
Grab the next digit (2) from the dividend, add it to 189, then carry on: 1892 / 300

Advancing to step 7:
When dividing 1892 by 300, we get 6 with a remainder of 92.
The next digit of our result is 6. 
Result so far: 20426.0
Subtracting 1800 from 1892 leaves us with 92.
Include the next digit (9) from the dividend after 92, then repeat: 929 / 300

Step 8:
If we divide 929 by 300, we get 3 and a remainder of 29.
The next digit of our result is 3. 
Result so far: 204263.0
If we take 900 away from 929, we end up 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.

Going ahead to step 9:
300 can be fit into 290 0 times, resulting in a remainder of 290.
The number 0 becomes the next digit in our result. 
Result so far: 204263.0
The remainder is 290 after subtracting 0 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Going ahead to step 10:
300 can be fit into 2900 9 times, resulting in a remainder of 200.
Use 9 as the next digit of our solution. 
Result so far: 204263.09
The remainder is 200 after subtracting 2700 from 2900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 11:
300 goes into 2000 6 times with a remainder of 200.
Record the quotient 6 as the next digit in the result. 
Result so far: 204263.096
Deduct 1800 from 2000 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Moving on to step 12:
300 can be fit into 2000 6 times, resulting in a remainder of 200.
Put 6 as the next digit of the answer. 
Result so far: 204263.0966
If we take 1800 away from 2000, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 204263.0966 with a remainder of 0.002.