We look at the division of 61973229 by 235 
We want to figure out the number of times 61973229 can be divided by 235.

Let's proceed to step 1:
6 divided by 235 is 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 235

Let's proceed to step 2:
235 can be fit into 61 0 times, resulting in a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Fetch the next digit (9) from the dividend, attach it to 61 and continue: 619 / 235

Advancing to step 3:
The number 235 fits into 619 2 times, leaving a remainder of 149.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 149 after subtracting 470 from 619.
Append the next digit (7) from the dividend to 149 and continue with: 1497 / 235

Step 4:
If we divide 1497 by 235, we get 6 and a remainder of 87.
Put 6 as the next digit of the answer. 
Result so far: 26.0
Subtracting 1410 from 1497 leaves us with 87.
Append the next digit (3) from the dividend to 87 and continue with: 873 / 235

Step 5:
235 can be fit into 873 3 times, resulting in a remainder of 168.
Put 3 as the next digit of the answer. 
Result so far: 263.0
If we take 705 away from 873, we end up with 168.
Include the next digit (2) from the dividend after 168, then repeat: 1682 / 235

Moving on to step 6:
1682 divided by 235 is 7 with a remainder of 37.
Put 7 as the next digit of the answer. 
Result so far: 2637.0
If we subtract 1645 from 1682, we get 37.
Include the next digit (2) from the dividend after 37, then repeat: 372 / 235

On to step 7:
235 goes into 372 1 times with a remainder of 137.
Use 1 as the next digit of our solution. 
Result so far: 26371.0
Deduct 235 from 372 and we're left with 137.
Bring next digit (9) of the dividend behind the 137 and repeat the process: 1379 / 235

Going ahead to step 8:
235 can be fit into 1379 5 times, resulting in a remainder of 204.
The next digit of our result is 5. 
Result so far: 263715.0
Deduct 1175 from 1379 and we're left with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

On to step 9:
If we divide 2040 by 235, we get 8 and a remainder of 160.
Put 8 as the next digit of the answer. 
Result so far: 263715.8
Deduct 1880 from 2040 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 10:
If we divide 1600 by 235, we get 6 and a remainder of 190.
Write down 6 as next digit of the result. 
Result so far: 263715.86
The remainder is 190 after subtracting 1410 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Let's proceed to step 11:
If we divide 1900 by 235, we get 8 and a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 263715.868
If we subtract 1880 from 1900, we get 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 12:
200 divided by 235 is 0 with a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 263715.868
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 13:
When dividing 2000 by 235, we get 8 with a remainder of 120.
The next digit of our result is 8. 
Result so far: 263715.86808
If we take 1880 away from 2000, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 14:
235 can be fit into 1200 5 times, resulting in a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 263715.868085
Subtract 1175 from 1200 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 15:
235 goes into 250 1 times with a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 263715.8680851
If we take 235 away from 250, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 16:
235 goes into 150 0 times with a remainder of 150.
Write down 0 as next digit of the result. 
Result so far: 263715.8680851
If we subtract 0 from 150, we get 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

The quotient of the division is 263715.8680851, and the remainder is 1.5e-07.