We're dividing 188970 by 61 
Our goal is to divide 188970 by 61.

Step 1:
61 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (8) from the dividend and append it to 1, then repeat: 18 / 61

Let's proceed to step 2:
18 divided by 61 is 0 with a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Bring next digit (8) of the dividend behind the 18 and repeat the process: 188 / 61

Let's proceed to step 3:
If we divide 188 by 61, we get 3 and a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we subtract 183 from 188, we get 5.
Fetch the next digit (9) from the dividend, attach it to 5 and continue: 59 / 61

Moving on to step 4:
The number 61 fits into 59 0 times, leaving a remainder of 59.
Write down 0 as next digit of the result. 
Result so far: 30.0
Subtract 0 from 59 to get 59.
Take the next digit (7) from the dividend and append it to 59, then repeat: 597 / 61

Moving on to step 5:
The number 61 fits into 597 9 times, leaving a remainder of 48.
The next digit of our result is 9. 
Result so far: 309.0
Subtracting 549 from 597 leaves us with 48.
Include the next digit (0) from the dividend after 48, then repeat: 480 / 61

On to step 6:
The number 61 fits into 480 7 times, leaving a remainder of 53.
The number 7 becomes the next digit in our result. 
Result so far: 3097.0
Subtracting 427 from 480 leaves us 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.

Advancing to step 7:
61 goes into 530 8 times with a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 3097.8
If we take 488 away from 530, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 8:
420 divided by 61 is 6 with a remainder of 54.
The next digit of our result is 6. 
Result so far: 3097.86
If we take 366 away from 420, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 9:
When dividing 540 by 61, we get 8 with a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 3097.868
Subtract 488 from 540 to 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.

Moving on to step 10:
The number 61 fits into 520 8 times, leaving a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 3097.8688
Deduct 488 from 520 and we're left 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.

After the division, we end up with 3097.8688 and a remainder of 0.00032.