We're dividing 209173 by 61 
We're looking to find how many times 61 goes into 209173.

Going ahead to step 1:
61 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 61

Step 2:
20 divided by 61 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Append the next digit (9) from the dividend to 20 and continue with: 209 / 61

Advancing to step 3:
The number 61 fits into 209 3 times, leaving a remainder of 26.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 183 from 209, we get 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 61

Going ahead to step 4:
If we divide 261 by 61, we get 4 and a remainder of 17.
The next digit of our result is 4. 
Result so far: 34.0
Subtract 244 from 261 to get 17.
Include the next digit (7) from the dividend after 17, then repeat: 177 / 61

On to step 5:
61 can be fit into 177 2 times, resulting in a remainder of 55.
The number 2 becomes the next digit in our result. 
Result so far: 342.0
Subtract 122 from 177 to get 55.
Fetch the next digit (3) from the dividend, attach it to 55 and continue: 553 / 61

Going ahead to step 6:
When dividing 553 by 61, we get 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 3429.0
Deduct 549 from 553 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.

Let's proceed to step 7:
61 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 3429.0
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 8:
When dividing 400 by 61, we get 6 with a remainder of 34.
Record the quotient 6 as the next digit in the result. 
Result so far: 3429.06
If we subtract 366 from 400, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 9:
When dividing 340 by 61, we get 5 with a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 3429.065
If we subtract 305 from 340, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 10:
350 divided by 61 is 5 with a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 3429.0655
If we take 305 away from 350, 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.

The final result is 3429.0655 with a remainder of 0.00045.