We divide 61097397 by 204
We want to figure out the number of times 61097397 can be divided by 204.

Step 1:
6 divided by 204 is 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 204

Step 2:
204 can be fit into 61 0 times, resulting in a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Fetch the next digit (0) from the dividend, attach it to 61 and continue: 610 / 204

On to step 3:
204 goes into 610 2 times with a remainder of 202.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 408 from 610 to get 202.
Append the next digit (9) from the dividend to 202 and continue with: 2029 / 204

Moving on to step 4:
If we divide 2029 by 204, we get 9 and a remainder of 193.
Use 9 as the next digit of our solution. 
Result so far: 29.0
If we subtract 1836 from 2029, we get 193.
Bring next digit (7) of the dividend behind the 193 and repeat the process: 1937 / 204

Going ahead to step 5:
When dividing 1937 by 204, we get 9 with a remainder of 101.
Write down 9 as next digit of the result. 
Result so far: 299.0
The remainder is 101 after subtracting 1836 from 1937.
Take the next digit (3) from the dividend and append it to 101, then repeat: 1013 / 204

Advancing to step 6:
When dividing 1013 by 204, we get 4 with a remainder of 197.
Use 4 as the next digit of our solution. 
Result so far: 2994.0
Subtracting 816 from 1013 leaves us with 197.
Fetch the next digit (9) from the dividend, attach it to 197 and continue: 1979 / 204

Advancing to step 7:
204 goes into 1979 9 times with a remainder of 143.
Use 9 as the next digit of our solution. 
Result so far: 29949.0
Deduct 1836 from 1979 and we're left with 143.
Include the next digit (7) from the dividend after 143, then repeat: 1437 / 204

Going ahead to step 8:
The number 204 fits into 1437 7 times, leaving a remainder of 9.
The next digit of our result is 7. 
Result so far: 299497.0
Subtracting 1428 from 1437 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 9:
If we divide 90 by 204, we get 0 and a remainder of 90.
The next digit of our result is 0. 
Result so far: 299497.0
Subtract 0 from 90 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 10:
204 can be fit into 900 4 times, resulting in a remainder of 84.
The number 4 becomes the next digit in our result. 
Result so far: 299497.04
If we subtract 816 from 900, we get 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Going ahead to step 11:
When dividing 840 by 204, we get 4 with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 299497.044
Subtracting 816 from 840 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 299497.044 with a remainder of 0.0024.