We're dividing 939267 by 61 
We want to figure out the number of times 939267 can be divided by 61.

Advancing to step 1:
61 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (3) from the dividend and append it to 9, then repeat: 93 / 61

Advancing to step 2:
61 can be fit into 93 1 times, resulting in a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 61 from 93 and we're left with 32.
Append the next digit (9) from the dividend to 32 and continue with: 329 / 61

Step 3:
329 divided by 61 is 5 with a remainder of 24.
Use 5 as the next digit of our solution. 
Result so far: 15.0
The remainder is 24 after subtracting 305 from 329.
Take the next digit (2) from the dividend and append it to 24, then repeat: 242 / 61

Advancing to step 4:
If we divide 242 by 61, we get 3 and a remainder of 59.
Put 3 as the next digit of the answer. 
Result so far: 153.0
Deduct 183 from 242 and we're left with 59.
Grab the next digit (6) from the dividend, add it to 59, then carry on: 596 / 61

Step 5:
When dividing 596 by 61, we get 9 with a remainder of 47.
Record the quotient 9 as the next digit in the result. 
Result so far: 1539.0
Subtract 549 from 596 to get 47.
Bring next digit (7) of the dividend behind the 47 and repeat the process: 477 / 61

Step 6:
477 divided by 61 is 7 with a remainder of 50.
Write down 7 as next digit of the result. 
Result so far: 15397.0
The remainder is 50 after subtracting 427 from 477.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 7:
If we divide 500 by 61, we get 8 and a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 15397.8
Subtracting 488 from 500 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 8:
The number 61 fits into 120 1 times, leaving a remainder of 59.
The next digit of our result is 1. 
Result so far: 15397.81
Deduct 61 from 120 and we're left with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Step 9:
If we divide 590 by 61, we get 9 and a remainder of 41.
Record the quotient 9 as the next digit in the result. 
Result so far: 15397.819
Subtracting 549 from 590 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 10:
61 goes into 410 6 times with a remainder of 44.
The next digit of our result is 6. 
Result so far: 15397.8196
Subtracting 366 from 410 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 11:
The number 61 fits into 440 7 times, leaving a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 15397.81967
The remainder is 13 after subtracting 427 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 12:
130 divided by 61 is 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 15397.819672
If we subtract 122 from 130, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
When dividing 80 by 61, we get 1 with a remainder of 19.
The next digit of our result is 1. 
Result so far: 15397.8196721
Deduct 61 from 80 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 14:
61 goes into 190 3 times with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 15397.81967213
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.

The final outcome is 15397.81967213, with a leftover of 7e-09.