We look at the division of 82427 by 61 
We're looking to find how many times 61 goes into 82427.

Let's proceed to step 1:
61 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 61

Step 2:
61 goes into 82 1 times with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 61 from 82, we get 21.
Take the next digit (4) from the dividend and append it to 21, then repeat: 214 / 61

Let's proceed to step 3:
If we divide 214 by 61, we get 3 and a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 183 from 214 to get 31.
Take the next digit (2) from the dividend and append it to 31, then repeat: 312 / 61

Step 4:
312 divided by 61 is 5 with a remainder of 7.
Use 5 as the next digit of our solution. 
Result so far: 135.0
Subtract 305 from 312 to get 7.
Include the next digit (7) from the dividend after 7, then repeat: 77 / 61

Advancing to step 5:
The number 61 fits into 77 1 times, leaving a remainder of 16.
The next digit of our result is 1. 
Result so far: 1351.0
If we subtract 61 from 77, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 6:
61 can be fit into 160 2 times, resulting in a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 1351.2
If we subtract 122 from 160, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 7:
61 goes into 380 6 times with a remainder of 14.
The next digit of our result is 6. 
Result so far: 1351.26
If we subtract 366 from 380, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
140 divided by 61 is 2 with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 1351.262
Subtract 122 from 140 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 9:
61 can be fit into 180 2 times, resulting in a remainder of 58.
Put 2 as the next digit of the answer. 
Result so far: 1351.2622
If we take 122 away from 180, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The final outcome is 1351.2622, with a leftover of 0.00058.