432228 ÷ 61 
Let's see how many times 61 fits into 432228.

Moving on to step 1:
4 divided by 61 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 61

On to step 2:
The number 61 fits into 43 0 times, leaving a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 43 leaves us with 43.
Include the next digit (2) from the dividend after 43, then repeat: 432 / 61

On to step 3:
61 goes into 432 7 times with a remainder of 5.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 427 from 432 to get 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 61

Step 4:
52 divided by 61 is 0 with a remainder of 52.
Use 0 as the next digit of our solution. 
Result so far: 70.0
If we take 0 away from 52, we end up with 52.
Grab the next digit (2) from the dividend, add it to 52, then carry on: 522 / 61

Moving on to step 5:
61 can be fit into 522 8 times, resulting in a remainder of 34.
The number 8 becomes the next digit in our result. 
Result so far: 708.0
Subtract 488 from 522 to get 34.
Include the next digit (8) from the dividend after 34, then repeat: 348 / 61

Let's proceed to step 6:
348 divided by 61 is 5 with a remainder of 43.
Use 5 as the next digit of our solution. 
Result so far: 7085.0
Subtract 305 from 348 to get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Step 7:
430 divided by 61 is 7 with a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 7085.7
The remainder is 3 after subtracting 427 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 8:
When dividing 30 by 61, we get 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 7085.7
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 9:
61 goes into 300 4 times with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 7085.704
Subtracting 244 from 300 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 10:
The number 61 fits into 560 9 times, leaving a remainder of 11.
The number 9 becomes the next digit in our result. 
Result so far: 7085.7049
The remainder is 11 after subtracting 549 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 11:
The number 61 fits into 110 1 times, leaving a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 7085.70491
The remainder is 49 after subtracting 61 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 12:
When dividing 490 by 61, we get 8 with a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 7085.704918
If we take 488 away from 490, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 13:
If we divide 20 by 61, we get 0 and a remainder of 20.
The next digit of our result is 0. 
Result so far: 7085.704918
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 14:
If we divide 200 by 61, we get 3 and a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 7085.70491803
If we take 183 away from 200, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

In conclusion, the division gives 7085.70491803 with a balance of 1.7e-08.