We divide 243006 by 61
We want to divide 243006 by 61.

Advancing to step 1:
61 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 61

Let's proceed to step 2:
The number 61 fits into 24 0 times, leaving a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 24, we end up with 24.
Grab the next digit (3) from the dividend, add it to 24, then carry on: 243 / 61

Moving on to step 3:
If we divide 243 by 61, we get 3 and a remainder of 60.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 183 from 243, we get 60.
Include the next digit (0) from the dividend after 60, then repeat: 600 / 61

Advancing to step 4:
61 goes into 600 9 times with a remainder of 51.
Use 9 as the next digit of our solution. 
Result so far: 39.0
Subtract 549 from 600 to get 51.
Bring next digit (0) of the dividend behind the 51 and repeat the process: 510 / 61

On to step 5:
61 can be fit into 510 8 times, resulting in a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 398.0
If we take 488 away from 510, we end up with 22.
Grab the next digit (6) from the dividend, add it to 22, then carry on: 226 / 61

Going ahead to step 6:
61 can be fit into 226 3 times, resulting in a remainder of 43.
Record the quotient 3 as the next digit in the result. 
Result so far: 3983.0
Deduct 183 from 226 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 7:
If we divide 430 by 61, we get 7 and a remainder of 3.
The next digit of our result is 7. 
Result so far: 3983.7
Subtract 427 from 430 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 8:
61 can be fit into 30 0 times, resulting in a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 3983.7
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 9:
If we divide 300 by 61, we get 4 and a remainder of 56.
The next digit of our result is 4. 
Result so far: 3983.704
Subtracting 244 from 300 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 10:
61 can be fit into 560 9 times, resulting in a remainder of 11.
The next digit of our result is 9. 
Result so far: 3983.7049
Deduct 549 from 560 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 11:
If we divide 110 by 61, we get 1 and a remainder of 49.
Write down 1 as next digit of the result. 
Result so far: 3983.70491
Subtract 61 from 110 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 12:
61 can be fit into 490 8 times, resulting in a remainder of 2.
Put 8 as the next digit of the answer. 
Result so far: 3983.704918
Deduct 488 from 490 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 13:
61 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 3983.704918
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 14:
The number 61 fits into 200 3 times, leaving a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 3983.70491803
Subtracting 183 from 200 leaves us 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.

The final outcome is 3983.70491803, with a leftover of 1.7e-08.