924204 ÷ 61 
We want to divide 924204 by 61.

Going ahead to step 1:
61 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (2) from the dividend to 9 and continue with: 92 / 61

Advancing to step 2:
92 divided by 61 is 1 with a remainder of 31.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 61 from 92 leaves us with 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 61

Step 3:
If we divide 314 by 61, we get 5 and a remainder of 9.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 305 from 314 leaves us with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 61

On to step 4:
61 goes into 92 1 times with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 151.0
Subtracting 61 from 92 leaves us with 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 61

Advancing to step 5:
61 goes into 310 5 times with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 1515.0
Subtract 305 from 310 to get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 61

Going ahead to step 6:
54 divided by 61 is 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 15150.0
If we subtract 0 from 54, 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 7:
The number 61 fits into 540 8 times, leaving a remainder of 52.
The next digit of our result is 8. 
Result so far: 15150.8
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.

Let's proceed to step 8:
When dividing 520 by 61, we get 8 with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 15150.88
Subtracting 488 from 520 leaves us 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 15150.88 with a remainder of 0.032.