61272712 divided by 232 
Our goal is to divide 61272712 by 232.

Going ahead to step 1:
When dividing 6 by 232, we get 0 with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 232

Moving on to step 2:
232 goes into 61 0 times with a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Take the next digit (2) from the dividend and append it to 61, then repeat: 612 / 232

Step 3:
612 divided by 232 is 2 with a remainder of 148.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 464 away from 612, we end up with 148.
Append the next digit (7) from the dividend to 148 and continue with: 1487 / 232

Advancing to step 4:
1487 divided by 232 is 6 with a remainder of 95.
Use 6 as the next digit of our solution. 
Result so far: 26.0
The remainder is 95 after subtracting 1392 from 1487.
Take the next digit (2) from the dividend and append it to 95, then repeat: 952 / 232

Let's proceed to step 5:
When dividing 952 by 232, we get 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 264.0
If we take 928 away from 952, we end up with 24.
Append the next digit (7) from the dividend to 24 and continue with: 247 / 232

Going ahead to step 6:
232 can be fit into 247 1 times, resulting in a remainder of 15.
The next digit of our result is 1. 
Result so far: 2641.0
If we take 232 away from 247, we end up with 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 232

Advancing to step 7:
If we divide 151 by 232, we get 0 and a remainder of 151.
The number 0 becomes the next digit in our result. 
Result so far: 26410.0
The remainder is 151 after subtracting 0 from 151.
Bring next digit (2) of the dividend behind the 151 and repeat the process: 1512 / 232

On to step 8:
When dividing 1512 by 232, we get 6 with a remainder of 120.
Use 6 as the next digit of our solution. 
Result so far: 264106.0
Subtract 1392 from 1512 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 9:
If we divide 1200 by 232, we get 5 and a remainder of 40.
The next digit of our result is 5. 
Result so far: 264106.5
Subtracting 1160 from 1200 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
The number 232 fits into 400 1 times, leaving a remainder of 168.
Record the quotient 1 as the next digit in the result. 
Result so far: 264106.51
Subtract 232 from 400 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Step 11:
When dividing 1680 by 232, we get 7 with a remainder of 56.
Use 7 as the next digit of our solution. 
Result so far: 264106.517
Subtract 1624 from 1680 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 12:
When dividing 560 by 232, we get 2 with a remainder of 96.
The next digit of our result is 2. 
Result so far: 264106.5172
The remainder is 96 after subtracting 464 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 13:
960 divided by 232 is 4 with a remainder of 32.
The number 4 becomes the next digit in our result. 
Result so far: 264106.51724
Subtract 928 from 960 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 14:
If we divide 320 by 232, we get 1 and a remainder of 88.
Put 1 as the next digit of the answer. 
Result so far: 264106.517241
Subtract 232 from 320 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Let's proceed to step 15:
When dividing 880 by 232, we get 3 with a remainder of 184.
The next digit of our result is 3. 
Result so far: 264106.5172413
If we subtract 696 from 880, we get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Moving on to step 16:
If we divide 1840 by 232, we get 7 and a remainder of 216.
Record the quotient 7 as the next digit in the result. 
Result so far: 264106.51724137
Subtract 1624 from 1840 to get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

After the division, we end up with 264106.51724137 and a remainder of 2.16e-07.