183932 ÷ 61 
Our goal is to divide 183932 by 61.

Going ahead to step 1:
61 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 61

Going ahead to step 2:
If we divide 18 by 61, we get 0 and a remainder of 18.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Fetch the next digit (3) from the dividend, attach it to 18 and continue: 183 / 61

On to step 3:
The number 61 fits into 183 3 times, leaving a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 0 after subtracting 183 from 183.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 61

Let's proceed to step 4:
61 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 30.0
If we subtract 0 from 9, we get 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 61

Moving on to step 5:
If we divide 93 by 61, we get 1 and a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 301.0
Subtracting 61 from 93 leaves us with 32.
Fetch the next digit (2) from the dividend, attach it to 32 and continue: 322 / 61

Advancing to step 6:
61 can be fit into 322 5 times, resulting in a remainder of 17.
Use 5 as the next digit of our solution. 
Result so far: 3015.0
If we take 305 away from 322, we end up 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.

Going ahead to step 7:
The number 61 fits into 170 2 times, leaving a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 3015.2
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.

Advancing to step 8:
61 can be fit into 480 7 times, resulting in a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 3015.27
If we take 427 away from 480, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 9:
When dividing 530 by 61, we get 8 with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 3015.278
Deduct 488 from 530 and we're left with 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 10:
If we divide 420 by 61, we get 6 and a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 3015.2786
Deduct 366 from 420 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 11:
When dividing 540 by 61, we get 8 with a remainder of 52.
The next digit of our result is 8. 
Result so far: 3015.27868
If we subtract 488 from 540, we get 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 12:
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: 3015.278688
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 3015.278688, and the remainder is 3.2e-06.