We look at the division of 206853 by 61 
Let's see how many times 61 fits into 206853.

Moving on to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 61

Step 2:
61 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Include the next digit (6) from the dividend after 20, then repeat: 206 / 61

Going ahead to step 3:
61 can be fit into 206 3 times, resulting in a remainder of 23.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 183 from 206 and we're left with 23.
Take the next digit (8) from the dividend and append it to 23, then repeat: 238 / 61

On to step 4:
When dividing 238 by 61, we get 3 with a remainder of 55.
Put 3 as the next digit of the answer. 
Result so far: 33.0
If we take 183 away from 238, we end up with 55.
Append the next digit (5) from the dividend to 55 and continue with: 555 / 61

Advancing to step 5:
61 can be fit into 555 9 times, resulting in a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 339.0
If we take 549 away from 555, we end up with 6.
Include the next digit (3) from the dividend after 6, then repeat: 63 / 61

Step 6:
61 can be fit into 63 1 times, resulting in a remainder of 2.
Use 1 as the next digit of our solution. 
Result so far: 3391.0
The remainder is 2 after subtracting 61 from 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 7:
20 divided by 61 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 3391.0
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 8:
When dividing 200 by 61, we get 3 with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 3391.03
Subtracting 183 from 200 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 9:
170 divided by 61 is 2 with a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 3391.032
The remainder is 48 after subtracting 122 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 10:
If we divide 480 by 61, we get 7 and a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 3391.0327
The remainder is 53 after subtracting 427 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 11:
The number 61 fits into 530 8 times, leaving a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 3391.03278
If we subtract 488 from 530, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 12:
If we divide 420 by 61, we get 6 and a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 3391.032786
Subtract 366 from 420 to 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.

On to step 13:
If we divide 540 by 61, we get 8 and a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 3391.0327868
The remainder is 52 after subtracting 488 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 14:
61 can be fit into 520 8 times, resulting in a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 3391.03278688
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.

The final outcome is 3391.03278688, with a leftover of 3.2e-08.