189264 divided by 61 
We're looking to find how many times 61 goes into 189264.

On to step 1:
When dividing 1 by 61, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 61

Moving on to step 2:
61 can be fit into 18 0 times, resulting in a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Include the next digit (9) from the dividend after 18, then repeat: 189 / 61

Moving on to step 3:
The number 61 fits into 189 3 times, leaving a remainder of 6.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 183 from 189 and we're left with 6.
Bring next digit (2) of the dividend behind the 6 and repeat the process: 62 / 61

On to step 4:
61 goes into 62 1 times with a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Deduct 61 from 62 and we're left with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 61

Let's proceed to step 5:
16 divided by 61 is 0 with a remainder of 16.
Write down 0 as next digit of the result. 
Result so far: 310.0
Subtract 0 from 16 to get 16.
Include the next digit (4) from the dividend after 16, then repeat: 164 / 61

Going ahead to step 6:
If we divide 164 by 61, we get 2 and a remainder of 42.
Put 2 as the next digit of the answer. 
Result so far: 3102.0
Deduct 122 from 164 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 7:
When dividing 420 by 61, we get 6 with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 3102.6
The remainder is 54 after subtracting 366 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 8:
If we divide 540 by 61, we get 8 and a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 3102.68
Subtract 488 from 540 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 9:
The number 61 fits into 520 8 times, leaving a remainder of 32.
The next digit of our result is 8. 
Result so far: 3102.688
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 3102.688, and the remainder is 0.0032.