We look at the division of 19737139 by 61 
We want to figure out the number of times 19737139 can be divided by 61.

Going ahead to step 1:
If we divide 1 by 61, we get 0 and a remainder of 1.
Write down 0 as next digit of the 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:
61 goes into 19 0 times with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 19 to get 19.
Grab the next digit (7) from the dividend, add it to 19, then carry on: 197 / 61

Step 3:
The number 61 fits into 197 3 times, leaving a remainder of 14.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 183 from 197 leaves us with 14.
Grab the next digit (3) from the dividend, add it to 14, then carry on: 143 / 61

Let's proceed to step 4:
When dividing 143 by 61, we get 2 with a remainder of 21.
The next digit of our result is 2. 
Result so far: 32.0
If we take 122 away from 143, we end up with 21.
Grab the next digit (7) from the dividend, add it to 21, then carry on: 217 / 61

Let's proceed to step 5:
If we divide 217 by 61, we get 3 and a remainder of 34.
The number 3 becomes the next digit in our result. 
Result so far: 323.0
If we subtract 183 from 217, we get 34.
Append the next digit (1) from the dividend to 34 and continue with: 341 / 61

Advancing to step 6:
61 goes into 341 5 times with a remainder of 36.
Use 5 as the next digit of our solution. 
Result so far: 3235.0
Subtracting 305 from 341 leaves us with 36.
Grab the next digit (3) from the dividend, add it to 36, then carry on: 363 / 61

On to step 7:
If we divide 363 by 61, we get 5 and a remainder of 58.
Record the quotient 5 as the next digit in the result. 
Result so far: 32355.0
The remainder is 58 after subtracting 305 from 363.
Fetch the next digit (9) from the dividend, attach it to 58 and continue: 589 / 61

Advancing to step 8:
589 divided by 61 is 9 with a remainder of 40.
The next digit of our result is 9. 
Result so far: 323559.0
Subtract 549 from 589 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
61 can be fit into 400 6 times, resulting in a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 323559.6
Subtract 366 from 400 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 10:
The number 61 fits into 340 5 times, leaving a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 323559.65
Deduct 305 from 340 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 11:
350 divided by 61 is 5 with a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 323559.655
Subtracting 305 from 350 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 323559.655 with a balance of 0.0045.