Find closest multiple of $61$ to $269$. We see that $4 \times 61 = 244$ is the nearest. Now subtract $244$ from $269$ to get reminder $25$. Add $4$ to quotient.
Find closest multiple of $61$ to $258$. We see that $4 \times 61 = 244$ is the nearest. Now subtract $244$ from $258$ to get reminder $14$. Add $4$ to quotient.
Since $14$ is less than $61$, stop the division. The reminder is $14$. The topmost line $0044$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $44$.