Find closest multiple of $61$ to $271$. We see that $4 \times 61 = 244$ is the nearest. Now subtract $244$ from $271$ to get reminder $27$. Add $4$ to quotient.
Find closest multiple of $61$ to $272$. We see that $4 \times 61 = 244$ is the nearest. Now subtract $244$ from $272$ to get reminder $28$. Add $4$ to quotient.
Find closest multiple of $61$ to $282$. We see that $4 \times 61 = 244$ is the nearest. Now subtract $244$ from $282$ to get reminder $38$. Add $4$ to quotient.
Find closest multiple of $61$ to $384$. We see that $6 \times 61 = 366$ is the nearest. Now subtract $366$ from $384$ to get reminder $18$. Add $6$ to quotient.
Since $18$ is less than $61$, stop the division. The reminder is $18$. The topmost line $004446$ is the quotient. Remove all zeros at the start of the quotient to get the actual quotient $4446$.