We look at the division of 407761 by 61 
We want to figure out the number of times 407761 can be divided by 61.

Moving on to step 1:
If we divide 4 by 61, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 61

On to step 2:
40 divided by 61 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 61

Moving on to step 3:
When dividing 407 by 61, we get 6 with a remainder of 41.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
If we subtract 366 from 407, we get 41.
Include the next digit (7) from the dividend after 41, then repeat: 417 / 61

Step 4:
61 goes into 417 6 times with a remainder of 51.
The next digit of our result is 6. 
Result so far: 66.0
Subtract 366 from 417 to get 51.
Include the next digit (6) from the dividend after 51, then repeat: 516 / 61

Let's proceed to step 5:
61 goes into 516 8 times with a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 668.0
Subtract 488 from 516 to get 28.
Fetch the next digit (1) from the dividend, attach it to 28 and continue: 281 / 61

Advancing to step 6:
281 divided by 61 is 4 with a remainder of 37.
Write down 4 as next digit of the result. 
Result so far: 6684.0
The remainder is 37 after subtracting 244 from 281.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 7:
When dividing 370 by 61, we get 6 with a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 6684.6
The remainder is 4 after subtracting 366 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 8:
When dividing 40 by 61, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 6684.6
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
61 goes into 400 6 times with a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 6684.606
If we subtract 366 from 400, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 10:
61 goes into 340 5 times with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 6684.6065
If we subtract 305 from 340, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 11:
If we divide 350 by 61, we get 5 and a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 6684.60655
Subtracting 305 from 350 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 6684.60655 with a balance of 4.5e-05.