We're dividing 192745 by 61 
Let's see how many times 61 fits into 192745.

On to step 1:
The number 61 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 61

On to step 2:
When dividing 19 by 61, we get 0 with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 19 and we're left with 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 61

On to step 3:
61 can be fit into 192 3 times, resulting in a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 183 from 192 leaves us with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 61

Going ahead to step 4:
61 can be fit into 97 1 times, resulting in a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 31.0
Deduct 61 from 97 and we're left with 36.
Bring next digit (4) of the dividend behind the 36 and repeat the process: 364 / 61

Let's proceed to step 5:
61 can be fit into 364 5 times, resulting in a remainder of 59.
Write down 5 as next digit of the result. 
Result so far: 315.0
If we subtract 305 from 364, we get 59.
Grab the next digit (5) from the dividend, add it to 59, then carry on: 595 / 61

Step 6:
595 divided by 61 is 9 with a remainder of 46.
Put 9 as the next digit of the answer. 
Result so far: 3159.0
Subtracting 549 from 595 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 7:
460 divided by 61 is 7 with a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 3159.7
Deduct 427 from 460 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 8:
330 divided by 61 is 5 with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 3159.75
If we take 305 away from 330, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 9:
61 goes into 250 4 times with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 3159.754
If we take 244 away from 250, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 10:
When dividing 60 by 61, we get 0 with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 3159.754
If we take 0 away from 60, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 11:
61 goes into 600 9 times with a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 3159.75409
Deduct 549 from 600 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 12:
When dividing 510 by 61, we get 8 with a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 3159.754098
If we take 488 away from 510, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 13:
61 can be fit into 220 3 times, resulting in a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 3159.7540983
Subtract 183 from 220 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 14:
If we divide 370 by 61, we get 6 and a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 3159.75409836
Deduct 366 from 370 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final outcome is 3159.75409836, with a leftover of 4e-09.