264414 ÷ 61 
Let's see how many times 61 fits into 264414.

Let's proceed 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
The remainder is 2 after subtracting 0 from 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 61

Step 2:
61 can be fit into 26 0 times, resulting in a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Include the next digit (4) from the dividend after 26, then repeat: 264 / 61

Going ahead to step 3:
264 divided by 61 is 4 with a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
The remainder is 20 after subtracting 244 from 264.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 61

Going ahead to step 4:
61 goes into 204 3 times with a remainder of 21.
The next digit of our result is 3. 
Result so far: 43.0
The remainder is 21 after subtracting 183 from 204.
Fetch the next digit (1) from the dividend, attach it to 21 and continue: 211 / 61

Going ahead to step 5:
The number 61 fits into 211 3 times, leaving a remainder of 28.
The number 3 becomes the next digit in our result. 
Result so far: 433.0
Subtracting 183 from 211 leaves us with 28.
Include the next digit (4) from the dividend after 28, then repeat: 284 / 61

Advancing to step 6:
When dividing 284 by 61, we get 4 with a remainder of 40.
The number 4 becomes the next digit in our result. 
Result so far: 4334.0
Deduct 244 from 284 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 7:
If we divide 400 by 61, we get 6 and a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 4334.6
If we take 366 away from 400, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 8:
61 goes into 340 5 times with a remainder of 35.
The next digit of our result is 5. 
Result so far: 4334.65
Subtracting 305 from 340 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 9:
The number 61 fits into 350 5 times, leaving a remainder of 45.
The next digit of our result is 5. 
Result so far: 4334.655
Subtract 305 from 350 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Our division results in 4334.655 with a remaining 0.0045.