We look at the division of 196522 by 61 
We're looking to find how many times 61 goes into 196522.

Step 1:
If we divide 1 by 61, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 61

Advancing to step 2:
If we divide 19 by 61, we get 0 and a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Bring next digit (6) of the dividend behind the 19 and repeat the process: 196 / 61

Step 3:
61 can be fit into 196 3 times, resulting in a remainder of 13.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 183 from 196 and we're left with 13.
Bring next digit (5) of the dividend behind the 13 and repeat the process: 135 / 61

On to step 4:
61 can be fit into 135 2 times, resulting in a remainder of 13.
Use 2 as the next digit of our solution. 
Result so far: 32.0
Deduct 122 from 135 and we're left with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 61

On to step 5:
When dividing 132 by 61, we get 2 with a remainder of 10.
Record the quotient 2 as the next digit in the result. 
Result so far: 322.0
Subtract 122 from 132 to get 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 61

Advancing to step 6:
102 divided by 61 is 1 with a remainder of 41.
Put 1 as the next digit of the answer. 
Result so far: 3221.0
Subtracting 61 from 102 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Let's proceed to step 7:
61 can be fit into 410 6 times, resulting in a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 3221.6
The remainder is 44 after subtracting 366 from 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 8:
If we divide 440 by 61, we get 7 and a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 3221.67
If we subtract 427 from 440, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 9:
61 can be fit into 130 2 times, resulting in a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 3221.672
Subtract 122 from 130 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
If we divide 80 by 61, we get 1 and a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 3221.6721
If we take 61 away from 80, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 11:
If we divide 190 by 61, we get 3 and a remainder of 7.
The next digit of our result is 3. 
Result so far: 3221.67213
Subtracting 183 from 190 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 12:
61 can be fit into 70 1 times, resulting in a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 3221.672131
If we subtract 61 from 70, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 13:
The number 61 fits into 90 1 times, leaving a remainder of 29.
Put 1 as the next digit of the answer. 
Result so far: 3221.6721311
Subtract 61 from 90 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final result is 3221.6721311 with a remainder of 2.9e-07.