We look at the division of 206421 by 61 
Let's see how many times 61 fits into 206421.

Moving on to step 1:
61 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 61

On to step 2:
20 divided by 61 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Fetch the next digit (6) from the dividend, attach it to 20 and continue: 206 / 61

Let's proceed to step 3:
61 goes into 206 3 times with a remainder of 23.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 183 from 206 leaves us with 23.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 61

Step 4:
The number 61 fits into 234 3 times, leaving a remainder of 51.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
The remainder is 51 after subtracting 183 from 234.
Bring next digit (2) of the dividend behind the 51 and repeat the process: 512 / 61

Moving on to step 5:
61 goes into 512 8 times with a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 338.0
Subtract 488 from 512 to get 24.
Fetch the next digit (1) from the dividend, attach it to 24 and continue: 241 / 61

Let's proceed to step 6:
The number 61 fits into 241 3 times, leaving a remainder of 58.
Use 3 as the next digit of our solution. 
Result so far: 3383.0
Subtracting 183 from 241 leaves us with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Moving on to step 7:
When dividing 580 by 61, we get 9 with a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 3383.9
The remainder is 31 after subtracting 549 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Let's proceed to step 8:
The number 61 fits into 310 5 times, leaving a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 3383.95
Subtract 305 from 310 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 9:
50 divided by 61 is 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 3383.95
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 10:
61 goes into 500 8 times with a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 3383.9508
If we subtract 488 from 500, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 11:
61 can be fit into 120 1 times, resulting in a remainder of 59.
The number 1 becomes the next digit in our result. 
Result so far: 3383.95081
Subtracting 61 from 120 leaves us 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.

On to step 12:
If we divide 590 by 61, we get 9 and a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 3383.950819
The remainder is 41 after subtracting 549 from 590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Going ahead to step 13:
The number 61 fits into 410 6 times, leaving a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 3383.9508196
The remainder is 44 after subtracting 366 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 14:
The number 61 fits into 440 7 times, leaving a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 3383.95081967
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.

In conclusion, the division gives 3383.95081967 with a balance of 1.3e-08.