Let's divide 300478 by 61
Let's see how many times 61 fits into 300478.

Step 1:
The number 61 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (0) from the dividend to 3 and continue with: 30 / 61

Going ahead to step 2:
The number 61 fits into 30 0 times, leaving a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 30 leaves us with 30.
Append the next digit (0) from the dividend to 30 and continue with: 300 / 61

Step 3:
61 can be fit into 300 4 times, resulting in a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Subtract 244 from 300 to get 56.
Take the next digit (4) from the dividend and append it to 56, then repeat: 564 / 61

Let's proceed to step 4:
61 can be fit into 564 9 times, resulting in a remainder of 15.
Write down 9 as next digit of the result. 
Result so far: 49.0
The remainder is 15 after subtracting 549 from 564.
Bring next digit (7) of the dividend behind the 15 and repeat the process: 157 / 61

Advancing to step 5:
When dividing 157 by 61, we get 2 with a remainder of 35.
Write down 2 as next digit of the result. 
Result so far: 492.0
The remainder is 35 after subtracting 122 from 157.
Include the next digit (8) from the dividend after 35, then repeat: 358 / 61

Moving on to step 6:
If we divide 358 by 61, we get 5 and a remainder of 53.
Put 5 as the next digit of the answer. 
Result so far: 4925.0
The remainder is 53 after subtracting 305 from 358.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 7:
When dividing 530 by 61, we get 8 with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 4925.8
Subtract 488 from 530 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 8:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 4925.86
Deduct 366 from 420 and we're left 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.

Moving on to step 9:
The number 61 fits into 540 8 times, leaving a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 4925.868
Subtracting 488 from 540 leaves us 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 10:
520 divided by 61 is 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 4925.8688
Subtract 488 from 520 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 4925.8688 with a remaining 0.00032.