I don't see how 3 minutes 19 seconds relates to 226.6056366597 - surely
it is 199 seconds!

If you want to convert 199 (seconds) to time in Excel, you need to
divide by 60 (minutes) divide by 60 (hours) then divide by 24 (days),
as Excel stores time internally as fractions of a day. So, the formula
would be;

=A1 / 60 / 60 / 24

assuming your "seconds" are in cell A1. You need to format the cell as
time or using a custom format.

Pete