239317 divided by 61 
Let's see how many times 61 fits into 239317.

Let's proceed to step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 61

Step 2:
61 can be fit into 23 0 times, resulting in a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 61

Step 3:
61 goes into 239 3 times with a remainder of 56.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 183 from 239, we get 56.
Include the next digit (3) from the dividend after 56, then repeat: 563 / 61

Going ahead to step 4:
563 divided by 61 is 9 with a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Deduct 549 from 563 and we're left with 14.
Fetch the next digit (1) from the dividend, attach it to 14 and continue: 141 / 61

Going ahead to step 5:
141 divided by 61 is 2 with a remainder of 19.
Put 2 as the next digit of the answer. 
Result so far: 392.0
Subtracting 122 from 141 leaves us with 19.
Append the next digit (7) from the dividend to 19 and continue with: 197 / 61

Going ahead to step 6:
61 goes into 197 3 times with a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 3923.0
The remainder is 14 after subtracting 183 from 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
140 divided by 61 is 2 with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 3923.2
The remainder is 18 after subtracting 122 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 8:
61 goes into 180 2 times with a remainder of 58.
The next digit of our result is 2. 
Result so far: 3923.22
Subtracting 122 from 180 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

In conclusion, the division gives 3923.22 with a balance of 0.058.