We divide 193473 by 61
Our goal is to divide 193473 by 61.

Let's proceed to step 1:
The number 61 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 61

Moving on to step 2:
19 divided by 61 is 0 with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Append the next digit (3) from the dividend to 19 and continue with: 193 / 61

Advancing to step 3:
61 can be fit into 193 3 times, resulting in a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 183 from 193 and we're left with 10.
Append the next digit (4) from the dividend to 10 and continue with: 104 / 61

Moving on to step 4:
104 divided by 61 is 1 with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
If we take 61 away from 104, we end up with 43.
Fetch the next digit (7) from the dividend, attach it to 43 and continue: 437 / 61

Advancing to step 5:
If we divide 437 by 61, we get 7 and a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 317.0
If we take 427 away from 437, we end up with 10.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 61

Going ahead to step 6:
If we divide 103 by 61, we get 1 and a remainder of 42.
The number 1 becomes the next digit in our result. 
Result so far: 3171.0
Subtracting 61 from 103 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 7:
420 divided by 61 is 6 with a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 3171.6
If we take 366 away from 420, we end up 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.

On to step 8:
If we divide 540 by 61, we get 8 and a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 3171.68
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.

On to step 9:
If we divide 520 by 61, we get 8 and a remainder of 32.
The next digit of our result is 8. 
Result so far: 3171.688
Subtracting 488 from 520 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 3171.688 and a remainder of 0.0032.