We're dividing 123286 by 61 
We want to figure out the number of times 123286 can be divided by 61.

On to step 1:
61 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 61

On to step 2:
12 divided by 61 is 0 with a remainder of 12.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Include the next digit (3) from the dividend after 12, then repeat: 123 / 61

Going ahead to step 3:
If we divide 123 by 61, we get 2 and a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 122 from 123 and we're left with 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 61

Let's proceed to step 4:
12 divided by 61 is 0 with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Subtracting 0 from 12 leaves us with 12.
Fetch the next digit (8) from the dividend, attach it to 12 and continue: 128 / 61

Going ahead to step 5:
The number 61 fits into 128 2 times, leaving a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 202.0
If we subtract 122 from 128, we get 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 61

On to step 6:
The number 61 fits into 66 1 times, leaving a remainder of 5.
Record the quotient 1 as the next digit in the result. 
Result so far: 2021.0
Deduct 61 from 66 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 7:
50 divided by 61 is 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 2021.0
Subtract 0 from 50 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 8:
When dividing 500 by 61, we get 8 with a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 2021.08
Deduct 488 from 500 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 9:
When dividing 120 by 61, we get 1 with a remainder of 59.
Use 1 as the next digit of our solution. 
Result so far: 2021.081
Subtracting 61 from 120 leaves us with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Advancing to step 10:
When dividing 590 by 61, we get 9 with a remainder of 41.
Use 9 as the next digit of our solution. 
Result so far: 2021.0819
Subtract 549 from 590 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 11:
If we divide 410 by 61, we get 6 and a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 2021.08196
If we subtract 366 from 410, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 12:
If we divide 440 by 61, we get 7 and a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 2021.081967
If we take 427 away from 440, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 13:
61 can be fit into 130 2 times, resulting in a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 2021.0819672
If we take 122 away from 130, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 14:
If we divide 80 by 61, we get 1 and a remainder of 19.
The next digit of our result is 1. 
Result so far: 2021.08196721
If we take 61 away from 80, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

The final outcome is 2021.08196721, with a leftover of 1.9e-08.