206961 ÷ 66 
We're looking to find how many times 66 goes into 206961.

Step 1:
66 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 66

Going ahead to step 2:
66 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 66

Let's proceed to step 3:
66 goes into 206 3 times with a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 198 from 206 leaves us with 8.
Include the next digit (9) from the dividend after 8, then repeat: 89 / 66

Moving on to step 4:
The number 66 fits into 89 1 times, leaving a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Deduct 66 from 89 and we're left with 23.
Grab the next digit (6) from the dividend, add it to 23, then carry on: 236 / 66

Moving on to step 5:
The number 66 fits into 236 3 times, leaving a remainder of 38.
The next digit of our result is 3. 
Result so far: 313.0
Subtracting 198 from 236 leaves us with 38.
Include the next digit (1) from the dividend after 38, then repeat: 381 / 66

Step 6:
66 can be fit into 381 5 times, resulting in a remainder of 51.
Use 5 as the next digit of our solution. 
Result so far: 3135.0
If we subtract 330 from 381, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 7:
66 can be fit into 510 7 times, resulting in a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 3135.7
Deduct 462 from 510 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 8:
When dividing 480 by 66, we get 7 with a remainder of 18.
Put 7 as the next digit of the answer. 
Result so far: 3135.77
Deduct 462 from 480 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

After the division, we end up with 3135.77 and a remainder of 0.018.