We look at the division of 232619 by 61 
We're looking to find how many times 61 goes into 232619.

Moving on to step 1:
The number 61 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 61

Advancing to step 2:
23 divided by 61 is 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Include the next digit (2) from the dividend after 23, then repeat: 232 / 61

Going ahead to step 3:
61 can be fit into 232 3 times, resulting in a remainder of 49.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 183 from 232 leaves us with 49.
Fetch the next digit (6) from the dividend, attach it to 49 and continue: 496 / 61

On to step 4:
The number 61 fits into 496 8 times, leaving a remainder of 8.
The next digit of our result is 8. 
Result so far: 38.0
Subtracting 488 from 496 leaves us with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 61

Advancing to step 5:
If we divide 81 by 61, we get 1 and a remainder of 20.
Write down 1 as next digit of the result. 
Result so far: 381.0
The remainder is 20 after subtracting 61 from 81.
Append the next digit (9) from the dividend to 20 and continue with: 209 / 61

On to step 6:
The number 61 fits into 209 3 times, leaving a remainder of 26.
The next digit of our result is 3. 
Result so far: 3813.0
If we subtract 183 from 209, 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:
The number 61 fits into 260 4 times, leaving a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 3813.4
If we take 244 away from 260, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 8:
When dividing 160 by 61, we get 2 with a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 3813.42
Subtract 122 from 160 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 9:
380 divided by 61 is 6 with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 3813.426
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.
Write down 2 as next digit of the result. 
Result so far: 3813.4262
Subtracting 122 from 140 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 11:
61 goes into 180 2 times with a remainder of 58.
Write down 2 as next digit of the result. 
Result so far: 3813.42622
Deduct 122 from 180 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

In conclusion, the division gives 3813.42622 with a balance of 5.8e-05.