We're dividing 233467 by 61 
Our goal is to divide 233467 by 61.

Moving on to step 1:
61 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 61

Moving on to step 2:
23 divided by 61 is 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Take the next digit (3) from the dividend and append it to 23, then repeat: 233 / 61

Going ahead to step 3:
When dividing 233 by 61, we get 3 with a remainder of 50.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 50 after subtracting 183 from 233.
Fetch the next digit (4) from the dividend, attach it to 50 and continue: 504 / 61

Advancing to step 4:
61 can be fit into 504 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 38.0
Deduct 488 from 504 and we're left with 16.
Bring next digit (6) of the dividend behind the 16 and repeat the process: 166 / 61

Moving on to step 5:
166 divided by 61 is 2 with a remainder of 44.
The next digit of our result is 2. 
Result so far: 382.0
Subtract 122 from 166 to get 44.
Fetch the next digit (7) from the dividend, attach it to 44 and continue: 447 / 61

Moving on to step 6:
61 can be fit into 447 7 times, resulting in a remainder of 20.
The next digit of our result is 7. 
Result so far: 3827.0
If we take 427 away from 447, we end up 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.

Step 7:
61 can be fit into 200 3 times, resulting in a remainder of 17.
The next digit of our result is 3. 
Result so far: 3827.3
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.

On to step 8:
61 goes into 170 2 times with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 3827.32
The remainder is 48 after subtracting 122 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 9:
61 can be fit into 480 7 times, resulting in a remainder of 53.
Use 7 as the next digit of our solution. 
Result so far: 3827.327
If we take 427 away from 480, we end up 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.

Let's proceed to step 10:
When dividing 530 by 61, we get 8 with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 3827.3278
Subtract 488 from 530 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.

Let's proceed to step 11:
The number 61 fits into 420 6 times, leaving a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 3827.32786
If we subtract 366 from 420, we 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.

Advancing to step 12:
540 divided by 61 is 8 with a remainder of 52.
The next digit of our result is 8. 
Result so far: 3827.327868
If we take 488 away from 540, we end up with 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.
Put 8 as the next digit of the answer. 
Result so far: 3827.3278688
If we subtract 488 from 520, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 3827.3278688 with a balance of 3.2e-07.