We look at the division of 204426 by 61 
We're looking to find how many times 61 goes into 204426.

On to step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 61

Moving on to step 2:
The number 61 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 61

Going ahead to step 3:
61 can be fit into 204 3 times, resulting in a remainder of 21.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 183 from 204 leaves us with 21.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 61

Step 4:
When dividing 214 by 61, we get 3 with a remainder of 31.
Write down 3 as next digit of the result. 
Result so far: 33.0
The remainder is 31 after subtracting 183 from 214.
Append the next digit (2) from the dividend to 31 and continue with: 312 / 61

Moving on to step 5:
If we divide 312 by 61, we get 5 and a remainder of 7.
Put 5 as the next digit of the answer. 
Result so far: 335.0
If we subtract 305 from 312, we get 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 61

Moving on to step 6:
61 can be fit into 76 1 times, resulting in a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 3351.0
If we take 61 away from 76, 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 7:
The number 61 fits into 150 2 times, leaving a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 3351.2
Deduct 122 from 150 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 8:
The number 61 fits into 280 4 times, leaving a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 3351.24
If we take 244 away from 280, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 9:
When dividing 360 by 61, we get 5 with a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 3351.245
If we take 305 away from 360, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 10:
550 divided by 61 is 9 with a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 3351.2459
If we subtract 549 from 550, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 11:
61 can be fit into 10 0 times, resulting in a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 3351.2459
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 12:
100 divided by 61 is 1 with a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 3351.245901
If we subtract 61 from 100, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 13:
The number 61 fits into 390 6 times, leaving a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 3351.2459016
If we subtract 366 from 390, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 14:
When dividing 240 by 61, we get 3 with a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 3351.24590163
Subtract 183 from 240 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

The final result is 3351.24590163 with a remainder of 5.7e-08.