We're dividing 204051 by 61 
We want to figure out the number of times 204051 can be divided by 61.

Advancing to step 1:
2 divided by 61 is 0 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.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 61

Moving on to step 2:
20 divided by 61 is 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Grab the next digit (4) from the dividend, add it to 20, then carry on: 204 / 61

Going ahead to step 3:
204 divided by 61 is 3 with a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 183 from 204, we get 21.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 61

Step 4:
If we divide 210 by 61, we get 3 and a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 33.0
Subtract 183 from 210 to get 27.
Include the next digit (5) from the dividend after 27, then repeat: 275 / 61

On to step 5:
The number 61 fits into 275 4 times, leaving a remainder of 31.
Put 4 as the next digit of the answer. 
Result so far: 334.0
If we subtract 244 from 275, we get 31.
Fetch the next digit (1) from the dividend, attach it to 31 and continue: 311 / 61

Advancing to step 6:
The number 61 fits into 311 5 times, leaving a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 3345.0
Subtract 305 from 311 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
The number 61 fits into 60 0 times, leaving a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 3345.0
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 8:
If we divide 600 by 61, we get 9 and a remainder of 51.
The next digit of our result is 9. 
Result so far: 3345.09
Subtracting 549 from 600 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Step 9:
If we divide 510 by 61, we get 8 and a remainder of 22.
The next digit of our result is 8. 
Result so far: 3345.098
Subtract 488 from 510 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 10:
When dividing 220 by 61, we get 3 with a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 3345.0983
The remainder is 37 after subtracting 183 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 11:
61 can be fit into 370 6 times, resulting in a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 3345.09836
Subtract 366 from 370 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 12:
The number 61 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 3345.09836
If we subtract 0 from 40, we 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.

Let's proceed to step 13:
61 can be fit into 400 6 times, resulting in a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 3345.0983606
Subtracting 366 from 400 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 14:
61 goes into 340 5 times with a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 3345.09836065
Subtracting 305 from 340 leaves us 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.

The quotient of the division is 3345.09836065, and the remainder is 3.5e-08.