We're dividing 206004 by 61 
Our goal is to divide 206004 by 61.

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
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:
61 goes into 20 0 times with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 61

On to step 3:
61 goes into 206 3 times with a remainder of 23.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 183 away from 206, we end up with 23.
Grab the next digit (0) from the dividend, add it to 23, then carry on: 230 / 61

Going ahead to step 4:
The number 61 fits into 230 3 times, leaving a remainder of 47.
Record the quotient 3 as the next digit in the result. 
Result so far: 33.0
The remainder is 47 after subtracting 183 from 230.
Grab the next digit (0) from the dividend, add it to 47, then carry on: 470 / 61

Moving on to step 5:
61 can be fit into 470 7 times, resulting in a remainder of 43.
Record the quotient 7 as the next digit in the result. 
Result so far: 337.0
If we take 427 away from 470, we end up with 43.
Take the next digit (4) from the dividend and append it to 43, then repeat: 434 / 61

On to step 6:
61 goes into 434 7 times with a remainder of 7.
Write down 7 as next digit of the result. 
Result so far: 3377.0
The remainder is 7 after subtracting 427 from 434.
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 7:
61 goes into 70 1 times with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 3377.1
Subtracting 61 from 70 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 8:
61 can be fit into 90 1 times, resulting in a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 3377.11
Deduct 61 from 90 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

In conclusion, the division gives 3377.11 with a balance of 0.029.