We're dividing 208723 by 61 
We want to divide 208723 by 61.

Moving on to step 1:
2 divided by 61 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 61

Advancing to step 2:
20 divided by 61 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Append the next digit (8) from the dividend to 20 and continue with: 208 / 61

Step 3:
The number 61 fits into 208 3 times, leaving a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 183 from 208 to get 25.
Take the next digit (7) from the dividend and append it to 25, then repeat: 257 / 61

Going ahead to step 4:
257 divided by 61 is 4 with a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
Subtracting 244 from 257 leaves us with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 61

On to step 5:
If we divide 132 by 61, we get 2 and a remainder of 10.
The next digit of our result is 2. 
Result so far: 342.0
Subtract 122 from 132 to get 10.
Include the next digit (3) from the dividend after 10, then repeat: 103 / 61

Let's proceed to step 6:
The number 61 fits into 103 1 times, leaving a remainder of 42.
Write down 1 as next digit of the result. 
Result so far: 3421.0
Subtract 61 from 103 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 7:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 3421.6
Subtracting 366 from 420 leaves us 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.

Going ahead to step 8:
61 goes into 540 8 times with a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 3421.68
Subtract 488 from 540 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 9:
61 goes into 520 8 times with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 3421.688
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 3421.688 with a remainder of 0.0032.