We divide 392150 by 61
We want to figure out the number of times 392150 can be divided by 61.

On to step 1:
3 divided by 61 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 61

Let's proceed to step 2:
The number 61 fits into 39 0 times, leaving a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 39, we get 39.
Take the next digit (2) from the dividend and append it to 39, then repeat: 392 / 61

Advancing to step 3:
When dividing 392 by 61, we get 6 with a remainder of 26.
The next digit of our result is 6. 
Result so far: 6.0
Subtracting 366 from 392 leaves us with 26.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 61

Let's proceed to step 4:
261 divided by 61 is 4 with a remainder of 17.
The next digit of our result is 4. 
Result so far: 64.0
If we subtract 244 from 261, we get 17.
Grab the next digit (5) from the dividend, add it to 17, then carry on: 175 / 61

Moving on to step 5:
61 can be fit into 175 2 times, resulting in a remainder of 53.
Use 2 as the next digit of our solution. 
Result so far: 642.0
Subtracting 122 from 175 leaves us with 53.
Include the next digit (0) from the dividend after 53, then repeat: 530 / 61

On to step 6:
When dividing 530 by 61, we get 8 with a remainder of 42.
The next digit of our result is 8. 
Result so far: 6428.0
The remainder is 42 after subtracting 488 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
The number 61 fits into 420 6 times, leaving a remainder of 54.
The next digit of our result is 6. 
Result so far: 6428.6
Deduct 366 from 420 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 8:
When dividing 540 by 61, we get 8 with a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 6428.68
If we take 488 away from 540, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 9:
The number 61 fits into 520 8 times, leaving a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 6428.688
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 6428.688 with a remaining 0.0032.