We look at the division of 209214 by 61 
We want to figure out the number of times 209214 can be divided by 61.

Let's proceed to step 1:
61 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 61

Moving on to step 2:
If we divide 20 by 61, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Take the next digit (9) from the dividend and append it to 20, then repeat: 209 / 61

On to step 3:
When dividing 209 by 61, we get 3 with a remainder of 26.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 183 away from 209, we end up with 26.
Include the next digit (2) from the dividend after 26, then repeat: 262 / 61

Moving on to step 4:
262 divided by 61 is 4 with a remainder of 18.
The next digit of our result is 4. 
Result so far: 34.0
The remainder is 18 after subtracting 244 from 262.
Take the next digit (1) from the dividend and append it to 18, then repeat: 181 / 61

Advancing to step 5:
61 can be fit into 181 2 times, resulting in a remainder of 59.
The number 2 becomes the next digit in our result. 
Result so far: 342.0
If we take 122 away from 181, we end up with 59.
Bring next digit (4) of the dividend behind the 59 and repeat the process: 594 / 61

Going ahead to step 6:
61 can be fit into 594 9 times, resulting in a remainder of 45.
Put 9 as the next digit of the answer. 
Result so far: 3429.0
If we take 549 away from 594, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 7:
450 divided by 61 is 7 with a remainder of 23.
Record the quotient 7 as the next digit in the result. 
Result so far: 3429.7
Deduct 427 from 450 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 8:
If we divide 230 by 61, we get 3 and a remainder of 47.
Put 3 as the next digit of the answer. 
Result so far: 3429.73
If we take 183 away from 230, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 9:
If we divide 470 by 61, we get 7 and a remainder of 43.
The next digit of our result is 7. 
Result so far: 3429.737
Subtracting 427 from 470 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 10:
430 divided by 61 is 7 with a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 3429.7377
The remainder is 3 after subtracting 427 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

In conclusion, the division gives 3429.7377 with a balance of 3e-05.