234206 ÷ 61 
Our goal is to divide 234206 by 61.

Moving on to step 1:
If we divide 2 by 61, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 61

On to step 2:
If we divide 23 by 61, we get 0 and a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 61

Going ahead to step 3:
If we divide 234 by 61, we get 3 and a remainder of 51.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 183 away from 234, we end up with 51.
Take the next digit (2) from the dividend and append it to 51, then repeat: 512 / 61

Advancing to step 4:
The number 61 fits into 512 8 times, leaving a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 38.0
Subtract 488 from 512 to get 24.
Take the next digit (0) from the dividend and append it to 24, then repeat: 240 / 61

Going ahead to step 5:
61 can be fit into 240 3 times, resulting in a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 383.0
Subtracting 183 from 240 leaves us with 57.
Include the next digit (6) from the dividend after 57, then repeat: 576 / 61

Step 6:
61 can be fit into 576 9 times, resulting in a remainder of 27.
Use 9 as the next digit of our solution. 
Result so far: 3839.0
If we take 549 away from 576, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
61 goes into 270 4 times with a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 3839.4
Subtract 244 from 270 to 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 8:
When dividing 260 by 61, we get 4 with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 3839.44
The remainder is 16 after subtracting 244 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 3839.44, with a leftover of 0.016.