We divide 270360 by 61
We're looking to find how many times 61 goes into 270360.

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
If we subtract 0 from 2, we get 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 61

Step 2:
61 goes into 27 0 times with a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Bring next digit (0) of the dividend behind the 27 and repeat the process: 270 / 61

On to step 3:
If we divide 270 by 61, we get 4 and a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtract 244 from 270 to get 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 61

Going ahead to step 4:
If we divide 263 by 61, we get 4 and a remainder of 19.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
If we subtract 244 from 263, we get 19.
Grab the next digit (6) from the dividend, add it to 19, then carry on: 196 / 61

On to step 5:
If we divide 196 by 61, we get 3 and a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 443.0
The remainder is 13 after subtracting 183 from 196.
Include the next digit (0) from the dividend after 13, then repeat: 130 / 61

Step 6:
The number 61 fits into 130 2 times, leaving a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 4432.0
Subtract 122 from 130 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
If we divide 80 by 61, we get 1 and a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 4432.1
Subtract 61 from 80 to get 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 8:
61 goes into 190 3 times with a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 4432.13
Deduct 183 from 190 and we're left 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.

Advancing to step 9:
When dividing 70 by 61, we get 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 4432.131
If we take 61 away from 70, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 10:
61 can be fit into 90 1 times, resulting in a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 4432.1311
Deduct 61 from 90 and we're left 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 4432.1311 with a remaining 0.00029.