We look at the division of 193974 by 61 
Our goal is to divide 193974 by 61.

Moving on to step 1:
1 divided by 61 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 61

Advancing to step 2:
61 can be fit into 19 0 times, resulting in a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Grab the next digit (3) from the dividend, add it to 19, then carry on: 193 / 61

Moving on to step 3:
61 can be fit into 193 3 times, resulting in a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 10 after subtracting 183 from 193.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 61

Going ahead to step 4:
If we divide 109 by 61, we get 1 and a remainder of 48.
Use 1 as the next digit of our solution. 
Result so far: 31.0
Subtract 61 from 109 to get 48.
Bring next digit (7) of the dividend behind the 48 and repeat the process: 487 / 61

Let's proceed to step 5:
When dividing 487 by 61, we get 7 with a remainder of 60.
Record the quotient 7 as the next digit in the result. 
Result so far: 317.0
If we take 427 away from 487, we end up with 60.
Take the next digit (4) from the dividend and append it to 60, then repeat: 604 / 61

Let's proceed to step 6:
If we divide 604 by 61, we get 9 and a remainder of 55.
Put 9 as the next digit of the answer. 
Result so far: 3179.0
If we subtract 549 from 604, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 7:
If we divide 550 by 61, we get 9 and a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 3179.9
Subtracting 549 from 550 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 8:
10 divided by 61 is 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 3179.9
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 9:
61 can be fit into 100 1 times, resulting in a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 3179.901
Subtracting 61 from 100 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

On to step 10:
If we divide 390 by 61, we get 6 and a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 3179.9016
Deduct 366 from 390 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 11:
If we divide 240 by 61, we get 3 and a remainder of 57.
Use 3 as the next digit of our solution. 
Result so far: 3179.90163
If we subtract 183 from 240, we get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 12:
570 divided by 61 is 9 with a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 3179.901639
The remainder is 21 after subtracting 549 from 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 13:
The number 61 fits into 210 3 times, leaving a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 3179.9016393
The remainder is 27 after subtracting 183 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 14:
61 goes into 270 4 times with a remainder of 26.
The next digit of our result is 4. 
Result so far: 3179.90163934
Subtract 244 from 270 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final result is 3179.90163934 with a remainder of 2.6e-08.