We look at the division of 239756 by 61 
We're looking to find how many times 61 goes into 239756.

On to step 1:
61 can be fit into 2 0 times, resulting in 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.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 61

Step 2:
The number 61 fits into 23 0 times, leaving a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Fetch the next digit (9) from the dividend, attach it to 23 and continue: 239 / 61

On to step 3:
If we divide 239 by 61, we get 3 and a remainder of 56.
The next digit of our result is 3. 
Result so far: 3.0
If we take 183 away from 239, we end up with 56.
Include the next digit (7) from the dividend after 56, then repeat: 567 / 61

Step 4:
61 can be fit into 567 9 times, resulting in a remainder of 18.
The number 9 becomes the next digit in our result. 
Result so far: 39.0
Subtract 549 from 567 to get 18.
Bring next digit (5) of the dividend behind the 18 and repeat the process: 185 / 61

Let's proceed to step 5:
61 can be fit into 185 3 times, resulting in a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 393.0
Subtract 183 from 185 to get 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 61

Advancing to step 6:
61 can be fit into 26 0 times, resulting in a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 3930.0
If we subtract 0 from 26, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 7:
When dividing 260 by 61, we get 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 3930.4
The remainder is 16 after subtracting 244 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 8:
If we divide 160 by 61, we get 2 and a remainder of 38.
The next digit of our result is 2. 
Result so far: 3930.42
Subtracting 122 from 160 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 9:
380 divided by 61 is 6 with a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 3930.426
If we take 366 away from 380, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
61 goes into 140 2 times with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 3930.4262
The remainder is 18 after subtracting 122 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 11:
When dividing 180 by 61, we get 2 with a remainder of 58.
Put 2 as the next digit of the answer. 
Result so far: 3930.42622
Subtract 122 from 180 to get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The quotient of the division is 3930.42622, and the remainder is 5.8e-05.