We look at the division of 208442 by 61 
Our goal is to divide 208442 by 61.

Step 1:
The number 61 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 61

Moving on to step 2:
The number 61 fits into 20 0 times, leaving 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.
Grab the next digit (8) from the dividend, add it to 20, then carry on: 208 / 61

Going ahead to step 3:
61 goes into 208 3 times with a remainder of 25.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 183 away from 208, we end up with 25.
Take the next digit (4) from the dividend and append it to 25, then repeat: 254 / 61

Moving on to step 4:
If we divide 254 by 61, we get 4 and a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 34.0
If we subtract 244 from 254, we get 10.
Fetch the next digit (4) from the dividend, attach it to 10 and continue: 104 / 61

Let's proceed to step 5:
61 can be fit into 104 1 times, resulting in a remainder of 43.
The next digit of our result is 1. 
Result so far: 341.0
If we take 61 away from 104, we end up with 43.
Fetch the next digit (2) from the dividend, attach it to 43 and continue: 432 / 61

Advancing to step 6:
61 can be fit into 432 7 times, resulting in a remainder of 5.
The next digit of our result is 7. 
Result so far: 3417.0
Subtracting 427 from 432 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
50 divided by 61 is 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 3417.0
Deduct 0 from 50 and we're left with 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 8:
The number 61 fits into 500 8 times, leaving a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 3417.08
Deduct 488 from 500 and we're left 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.

Let's proceed to step 9:
The number 61 fits into 120 1 times, leaving a remainder of 59.
The number 1 becomes the next digit in our result. 
Result so far: 3417.081
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.

Let's proceed to step 10:
61 goes into 590 9 times with a remainder of 41.
Record the quotient 9 as the next digit in the result. 
Result so far: 3417.0819
Subtract 549 from 590 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 11:
When dividing 410 by 61, we get 6 with a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 3417.08196
Deduct 366 from 410 and we're left 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.

Advancing to step 12:
If we divide 440 by 61, we get 7 and a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 3417.081967
If we subtract 427 from 440, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 13:
The number 61 fits into 130 2 times, leaving a remainder of 8.
The next digit of our result is 2. 
Result so far: 3417.0819672
Subtracting 122 from 130 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 14:
The number 61 fits into 80 1 times, leaving a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 3417.08196721
If we take 61 away from 80, we end up 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.

In conclusion, the division gives 3417.08196721 with a balance of 1.9e-08.