We look at the division of 1942320 by 61 
We're looking to find how many times 61 goes into 1942320.

Moving on to step 1:
The number 61 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (9) from the dividend, attach it to 1 and continue: 19 / 61

On to step 2:
61 goes into 19 0 times with 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.
Include the next digit (4) from the dividend after 19, then repeat: 194 / 61

Let's proceed to step 3:
If we divide 194 by 61, we get 3 and a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 11 after subtracting 183 from 194.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 61

Going ahead to step 4:
61 goes into 112 1 times with a remainder of 51.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
The remainder is 51 after subtracting 61 from 112.
Append the next digit (3) from the dividend to 51 and continue with: 513 / 61

Going ahead to step 5:
When dividing 513 by 61, we get 8 with a remainder of 25.
Write down 8 as next digit of the result. 
Result so far: 318.0
The remainder is 25 after subtracting 488 from 513.
Append the next digit (2) from the dividend to 25 and continue with: 252 / 61

Step 6:
61 goes into 252 4 times with a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 3184.0
Subtracting 244 from 252 leaves us with 8.
Grab the next digit (0) from the dividend, add it to 8, then carry on: 80 / 61

Let's proceed to step 7:
61 can be fit into 80 1 times, resulting in a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 31841.0
Deduct 61 from 80 and we're left 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.

Step 8:
If we divide 190 by 61, we get 3 and a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 31841.3
If we subtract 183 from 190, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 9:
61 can be fit into 70 1 times, resulting in a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 31841.31
If we take 61 away from 70, we end up 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.

Going ahead to step 10:
90 divided by 61 is 1 with a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 31841.311
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.

The final result is 31841.311 with a remainder of 0.0029.