239016 ÷ 61 
Let's see how many times 61 fits into 239016.

Going ahead to step 1:
When dividing 2 by 61, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 61

Advancing to step 2:
61 can be fit into 23 0 times, resulting in a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Bring next digit (9) of the dividend behind the 23 and repeat the process: 239 / 61

On to step 3:
239 divided by 61 is 3 with a remainder of 56.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 183 from 239 and we're left with 56.
Grab the next digit (0) from the dividend, add it to 56, then carry on: 560 / 61

Going ahead to step 4:
61 can be fit into 560 9 times, resulting in a remainder of 11.
The next digit of our result is 9. 
Result so far: 39.0
The remainder is 11 after subtracting 549 from 560.
Fetch the next digit (1) from the dividend, attach it to 11 and continue: 111 / 61

On to step 5:
When dividing 111 by 61, we get 1 with a remainder of 50.
Use 1 as the next digit of our solution. 
Result so far: 391.0
The remainder is 50 after subtracting 61 from 111.
Append the next digit (6) from the dividend to 50 and continue with: 506 / 61

Let's proceed to step 6:
When dividing 506 by 61, we get 8 with a remainder of 18.
Write down 8 as next digit of the result. 
Result so far: 3918.0
If we subtract 488 from 506, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
61 goes into 180 2 times with a remainder of 58.
Record the quotient 2 as the next digit in the result. 
Result so far: 3918.2
If we subtract 122 from 180, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 8:
The number 61 fits into 580 9 times, leaving a remainder of 31.
The next digit of our result is 9. 
Result so far: 3918.29
Deduct 549 from 580 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 9:
If we divide 310 by 61, we get 5 and a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 3918.295
Subtracting 305 from 310 leaves us 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 10:
61 can be fit into 50 0 times, resulting in a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 3918.295
Subtracting 0 from 50 leaves us with 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 11:
When dividing 500 by 61, we get 8 with a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 3918.29508
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.

Going ahead to step 12:
If we divide 120 by 61, we get 1 and a remainder of 59.
Record the quotient 1 as the next digit in the result. 
Result so far: 3918.295081
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.

Let's proceed to step 13:
590 divided by 61 is 9 with a remainder of 41.
Use 9 as the next digit of our solution. 
Result so far: 3918.2950819
Subtracting 549 from 590 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 14:
The number 61 fits into 410 6 times, leaving a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 3918.29508196
Subtract 366 from 410 to 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.

The final result is 3918.29508196 with a remainder of 4.4e-08.