We look at the division of 261549 by 61 
Let's see how many times 61 fits into 261549.

Moving on to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 61

Let's proceed to step 2:
61 goes into 26 0 times with a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 61

Moving on to step 3:
61 can be fit into 261 4 times, resulting in a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 244 from 261 and we're left with 17.
Take the next digit (5) from the dividend and append it to 17, then repeat: 175 / 61

On to step 4:
175 divided by 61 is 2 with a remainder of 53.
Put 2 as the next digit of the answer. 
Result so far: 42.0
If we take 122 away from 175, we end up with 53.
Fetch the next digit (4) from the dividend, attach it to 53 and continue: 534 / 61

Step 5:
61 goes into 534 8 times with a remainder of 46.
Write down 8 as next digit of the result. 
Result so far: 428.0
If we take 488 away from 534, we end up with 46.
Append the next digit (9) from the dividend to 46 and continue with: 469 / 61

Going ahead to step 6:
If we divide 469 by 61, we get 7 and a remainder of 42.
The next digit of our result is 7. 
Result so far: 4287.0
Subtracting 427 from 469 leaves us 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.

Step 7:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 4287.6
If we take 366 away from 420, we end up 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.

On to step 8:
If we divide 540 by 61, we get 8 and a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 4287.68
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.

Step 9:
61 goes into 520 8 times with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 4287.688
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.

The final outcome is 4287.688, with a leftover of 0.0032.