Let's divide 19923 by 61
We want to divide 19923 by 61.

On to 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
The remainder is 1 after subtracting 0 from 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 61

Step 2:
The number 61 fits into 19 0 times, leaving a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Grab the next digit (9) from the dividend, add it to 19, then carry on: 199 / 61

Let's proceed to step 3:
61 can be fit into 199 3 times, resulting in a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 16 after subtracting 183 from 199.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 61

On to step 4:
If we divide 162 by 61, we get 2 and a remainder of 40.
Put 2 as the next digit of the answer. 
Result so far: 32.0
Deduct 122 from 162 and we're left with 40.
Grab the next digit (3) from the dividend, add it to 40, then carry on: 403 / 61

Going ahead to step 5:
61 goes into 403 6 times with a remainder of 37.
Use 6 as the next digit of our solution. 
Result so far: 326.0
The remainder is 37 after subtracting 366 from 403.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 6:
If we divide 370 by 61, we get 6 and a remainder of 4.
The next digit of our result is 6. 
Result so far: 326.6
If we subtract 366 from 370, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
When dividing 40 by 61, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 326.6
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.

Going ahead to step 8:
61 can be fit into 400 6 times, resulting in a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 326.606
Deduct 366 from 400 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 9:
61 can be fit into 340 5 times, resulting in a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 326.6065
Subtract 305 from 340 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 10:
61 can be fit into 350 5 times, resulting in a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 326.60655
The remainder is 45 after subtracting 305 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 326.60655 with a balance of 4.5e-05.