We look at the division of 460299 by 61 
Let's see how many times 61 fits into 460299.

Advancing to step 1:
61 goes into 4 0 times with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 61

Moving on to step 2:
61 can be fit into 46 0 times, resulting in a remainder of 46.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 46 and we're left with 46.
Take the next digit (0) from the dividend and append it to 46, then repeat: 460 / 61

Going ahead to step 3:
If we divide 460 by 61, we get 7 and a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtract 427 from 460 to get 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 61

Going ahead to step 4:
If we divide 332 by 61, we get 5 and a remainder of 27.
The next digit of our result is 5. 
Result so far: 75.0
Subtracting 305 from 332 leaves us with 27.
Grab the next digit (9) from the dividend, add it to 27, then carry on: 279 / 61

On to step 5:
279 divided by 61 is 4 with a remainder of 35.
The next digit of our result is 4. 
Result so far: 754.0
If we subtract 244 from 279, we get 35.
Append the next digit (9) from the dividend to 35 and continue with: 359 / 61

Step 6:
When dividing 359 by 61, we get 5 with a remainder of 54.
The number 5 becomes the next digit in our result. 
Result so far: 7545.0
If we subtract 305 from 359, we 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.

Advancing to step 7:
540 divided by 61 is 8 with a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 7545.8
Deduct 488 from 540 and we're left 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:
If we divide 520 by 61, we get 8 and a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 7545.88
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 7545.88, and the remainder is 0.032.