We're dividing 232857 by 61 
We're looking to find how many times 61 goes into 232857.

On to step 1:
The number 61 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 61

Let's proceed to step 2:
23 divided by 61 is 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 61

Advancing to step 3:
If we divide 232 by 61, we get 3 and a remainder of 49.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 183 from 232 leaves us with 49.
Include the next digit (8) from the dividend after 49, then repeat: 498 / 61

Advancing to step 4:
When dividing 498 by 61, we get 8 with a remainder of 10.
The number 8 becomes the next digit in our result. 
Result so far: 38.0
Subtract 488 from 498 to get 10.
Take the next digit (5) from the dividend and append it to 10, then repeat: 105 / 61

Advancing to step 5:
105 divided by 61 is 1 with a remainder of 44.
Use 1 as the next digit of our solution. 
Result so far: 381.0
The remainder is 44 after subtracting 61 from 105.
Bring next digit (7) of the dividend behind the 44 and repeat the process: 447 / 61

Step 6:
The number 61 fits into 447 7 times, leaving a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 3817.0
Deduct 427 from 447 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
If we divide 200 by 61, we get 3 and a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 3817.3
Subtracting 183 from 200 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 8:
If we divide 170 by 61, we get 2 and a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 3817.32
If we subtract 122 from 170, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 9:
If we divide 480 by 61, we get 7 and a remainder of 53.
The next digit of our result is 7. 
Result so far: 3817.327
Deduct 427 from 480 and we're left with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 10:
61 can be fit into 530 8 times, resulting in a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 3817.3278
Subtracting 488 from 530 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 11:
When dividing 420 by 61, we get 6 with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 3817.32786
Deduct 366 from 420 and we're left 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.

Let's proceed to step 12:
61 can be fit into 540 8 times, resulting in a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 3817.327868
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.

Advancing to step 13:
If we divide 520 by 61, we get 8 and a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 3817.3278688
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.

After the division, we end up with 3817.3278688 and a remainder of 3.2e-07.