We look at the division of 194684 by 61 
We want to figure out the number of times 194684 can be divided by 61.

Step 1:
The number 61 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 61

On to step 2:
If we divide 19 by 61, we get 0 and a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Include the next digit (4) from the dividend after 19, then repeat: 194 / 61

Advancing to step 3:
194 divided by 61 is 3 with a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 183 from 194 to get 11.
Take the next digit (6) from the dividend and append it to 11, then repeat: 116 / 61

On to step 4:
61 can be fit into 116 1 times, resulting in a remainder of 55.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
If we take 61 away from 116, we end up with 55.
Append the next digit (8) from the dividend to 55 and continue with: 558 / 61

Moving on to step 5:
61 can be fit into 558 9 times, resulting in a remainder of 9.
Use 9 as the next digit of our solution. 
Result so far: 319.0
Deduct 549 from 558 and we're left with 9.
Include the next digit (4) from the dividend after 9, then repeat: 94 / 61

On to step 6:
If we divide 94 by 61, we get 1 and a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 3191.0
The remainder is 33 after subtracting 61 from 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Going ahead to step 7:
When dividing 330 by 61, we get 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 3191.5
Deduct 305 from 330 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 8:
When dividing 250 by 61, we get 4 with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 3191.54
Subtract 244 from 250 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 9:
When dividing 60 by 61, we get 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 3191.54
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 10:
If we divide 600 by 61, we get 9 and a remainder of 51.
The next digit of our result is 9. 
Result so far: 3191.5409
Subtract 549 from 600 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 11:
The number 61 fits into 510 8 times, leaving a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 3191.54098
The remainder is 22 after subtracting 488 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 12:
220 divided by 61 is 3 with a remainder of 37.
The next digit of our result is 3. 
Result so far: 3191.540983
The remainder is 37 after subtracting 183 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 13:
370 divided by 61 is 6 with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 3191.5409836
Subtracting 366 from 370 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 14:
61 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 3191.5409836
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

In conclusion, the division gives 3191.5409836 with a balance of 4e-08.