We divide 239549 by 61
Our goal is to divide 239549 by 61.

Moving 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
Subtracting 0 from 2 leaves us with 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 61

Advancing to step 2:
61 can be fit into 23 0 times, resulting in a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Grab the next digit (9) from the dividend, add it to 23, then carry on: 239 / 61

Going ahead to step 3:
61 can be fit into 239 3 times, resulting in a remainder of 56.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 183 from 239, we get 56.
Append the next digit (5) from the dividend to 56 and continue with: 565 / 61

On to step 4:
When dividing 565 by 61, we get 9 with a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 39.0
If we subtract 549 from 565, we get 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 61

On to step 5:
164 divided by 61 is 2 with a remainder of 42.
Write down 2 as next digit of the result. 
Result so far: 392.0
Deduct 122 from 164 and we're left with 42.
Append the next digit (9) from the dividend to 42 and continue with: 429 / 61

Going ahead to step 6:
61 can be fit into 429 7 times, resulting in a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 3927.0
The remainder is 2 after subtracting 427 from 429.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
If we divide 20 by 61, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 3927.0
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 8:
61 goes into 200 3 times with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 3927.03
The remainder is 17 after subtracting 183 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 9:
The number 61 fits into 170 2 times, leaving a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 3927.032
Subtract 122 from 170 to 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.

Let's proceed to step 10:
If we divide 480 by 61, we get 7 and a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 3927.0327
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.

Going ahead to step 11:
When dividing 530 by 61, we get 8 with a remainder of 42.
The next digit of our result is 8. 
Result so far: 3927.03278
If we subtract 488 from 530, we 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.

On to step 12:
When dividing 420 by 61, we get 6 with a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 3927.032786
Subtract 366 from 420 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 13:
The number 61 fits into 540 8 times, leaving a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 3927.0327868
If we subtract 488 from 540, we 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.

On to step 14:
520 divided by 61 is 8 with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 3927.03278688
If we take 488 away from 520, we end up with 32.
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 3927.03278688 with a remainder of 3.2e-08.