We look at the division of 123439 by 61 
We want to figure out the number of times 123439 can be divided by 61.

On to step 1:
1 divided by 61 is 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 61

Let's proceed to step 2:
61 goes into 12 0 times with a remainder of 12.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 12 and we're left with 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 61

Step 3:
61 goes into 123 2 times with a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 122 from 123 leaves us with 1.
Grab the next digit (4) from the dividend, add it to 1, then carry on: 14 / 61

Moving on to step 4:
14 divided by 61 is 0 with a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Subtract 0 from 14 to get 14.
Append the next digit (3) from the dividend to 14 and continue with: 143 / 61

Advancing to step 5:
61 can be fit into 143 2 times, resulting in a remainder of 21.
The number 2 becomes the next digit in our result. 
Result so far: 202.0
The remainder is 21 after subtracting 122 from 143.
Take the next digit (9) from the dividend and append it to 21, then repeat: 219 / 61

Moving on to step 6:
61 can be fit into 219 3 times, resulting in a remainder of 36.
Put 3 as the next digit of the answer. 
Result so far: 2023.0
The remainder is 36 after subtracting 183 from 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 7:
When dividing 360 by 61, we get 5 with a remainder of 55.
Put 5 as the next digit of the answer. 
Result so far: 2023.5
The remainder is 55 after subtracting 305 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 8:
550 divided by 61 is 9 with a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 2023.59
If we subtract 549 from 550, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 9:
When dividing 10 by 61, we get 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 2023.59
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
61 goes into 100 1 times with a remainder of 39.
The next digit of our result is 1. 
Result so far: 2023.5901
The remainder is 39 after subtracting 61 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 11:
If we divide 390 by 61, we get 6 and a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 2023.59016
If we subtract 366 from 390, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 12:
When dividing 240 by 61, we get 3 with a remainder of 57.
The number 3 becomes the next digit in our result. 
Result so far: 2023.590163
If we take 183 away from 240, we end up with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 13:
If we divide 570 by 61, we get 9 and a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 2023.5901639
If we subtract 549 from 570, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 14:
When dividing 210 by 61, we get 3 with a remainder of 27.
Write down 3 as next digit of the result. 
Result so far: 2023.59016393
If we subtract 183 from 210, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

In conclusion, the division gives 2023.59016393 with a balance of 2.7e-08.