204026 divided by 61 
We want to figure out the number of times 204026 can be divided by 61.

Let's proceed to step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 61

Going ahead to step 2:
The number 61 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Bring next digit (4) of the dividend behind the 20 and repeat the process: 204 / 61

On to step 3:
When dividing 204 by 61, we get 3 with a remainder of 21.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 183 from 204 leaves us with 21.
Include the next digit (0) from the dividend after 21, then repeat: 210 / 61

Moving on to step 4:
The number 61 fits into 210 3 times, leaving a remainder of 27.
Use 3 as the next digit of our solution. 
Result so far: 33.0
Deduct 183 from 210 and we're left with 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 61

Step 5:
61 goes into 272 4 times with a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 334.0
If we take 244 away from 272, we end up with 28.
Append the next digit (6) from the dividend to 28 and continue with: 286 / 61

Step 6:
If we divide 286 by 61, we get 4 and a remainder of 42.
Write down 4 as next digit of the result. 
Result so far: 3344.0
The remainder is 42 after subtracting 244 from 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
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: 3344.6
The remainder is 54 after subtracting 366 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 8:
The number 61 fits into 540 8 times, leaving a remainder of 52.
The next digit of our result is 8. 
Result so far: 3344.68
Subtracting 488 from 540 leaves us 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.

Advancing to step 9:
If we divide 520 by 61, we get 8 and a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 3344.688
If we take 488 away from 520, we end up 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 3344.688, with a leftover of 0.0032.