We're dividing 226939 by 61 
Let's see how many times 61 fits into 226939.

Step 1:
61 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 61

Going ahead to step 2:
When dividing 22 by 61, we get 0 with a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Take the next digit (6) from the dividend and append it to 22, then repeat: 226 / 61

Moving on to step 3:
The number 61 fits into 226 3 times, leaving a remainder of 43.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 183 from 226 to get 43.
Append the next digit (9) from the dividend to 43 and continue with: 439 / 61

Step 4:
When dividing 439 by 61, we get 7 with a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Deduct 427 from 439 and we're left with 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 61

Advancing to step 5:
The number 61 fits into 123 2 times, leaving a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 372.0
The remainder is 1 after subtracting 122 from 123.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 61

On to step 6:
If we divide 19 by 61, we get 0 and a remainder of 19.
The next digit of our result is 0. 
Result so far: 3720.0
Subtract 0 from 19 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 7:
If we divide 190 by 61, we get 3 and a remainder of 7.
The next digit of our result is 3. 
Result so far: 3720.3
If we subtract 183 from 190, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 8:
61 goes into 70 1 times with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 3720.31
Subtract 61 from 70 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 9:
If we divide 90 by 61, we get 1 and a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 3720.311
Subtracting 61 from 90 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final outcome is 3720.311, with a leftover of 0.0029.