We're dividing 61987492 by 928 
Our goal is to divide 61987492 by 928.

Let's proceed to step 1:
928 goes into 6 0 times with a remainder of 6.
Put 0 as the next digit of the answer. 
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 / 928

Step 2:
928 goes into 61 0 times with a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Include the next digit (9) from the dividend after 61, then repeat: 619 / 928

Let's proceed to step 3:
928 can be fit into 619 0 times, resulting in a remainder of 619.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 619 after subtracting 0 from 619.
Bring next digit (8) of the dividend behind the 619 and repeat the process: 6198 / 928

Moving on to step 4:
928 can be fit into 6198 6 times, resulting in a remainder of 630.
Use 6 as the next digit of our solution. 
Result so far: 6.0
The remainder is 630 after subtracting 5568 from 6198.
Append the next digit (7) from the dividend to 630 and continue with: 6307 / 928

Step 5:
When dividing 6307 by 928, we get 6 with a remainder of 739.
The number 6 becomes the next digit in our result. 
Result so far: 66.0
Subtracting 5568 from 6307 leaves us with 739.
Append the next digit (4) from the dividend to 739 and continue with: 7394 / 928

Advancing to step 6:
When dividing 7394 by 928, we get 7 with a remainder of 898.
Write down 7 as next digit of the result. 
Result so far: 667.0
The remainder is 898 after subtracting 6496 from 7394.
Append the next digit (9) from the dividend to 898 and continue with: 8989 / 928

On to step 7:
The number 928 fits into 8989 9 times, leaving a remainder of 637.
The number 9 becomes the next digit in our result. 
Result so far: 6679.0
If we subtract 8352 from 8989, we get 637.
Take the next digit (2) from the dividend and append it to 637, then repeat: 6372 / 928

Step 8:
If we divide 6372 by 928, we get 6 and a remainder of 804.
Record the quotient 6 as the next digit in the result. 
Result so far: 66796.0
If we take 5568 away from 6372, we end up with 804.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8040, and continue the process.

Advancing to step 9:
The number 928 fits into 8040 8 times, leaving a remainder of 616.
Use 8 as the next digit of our solution. 
Result so far: 66796.8
Deduct 7424 from 8040 and we're left with 616.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6160, and continue the process.

Step 10:
928 can be fit into 6160 6 times, resulting in a remainder of 592.
The next digit of our result is 6. 
Result so far: 66796.86
The remainder is 592 after subtracting 5568 from 6160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5920, and continue the process.

Advancing to step 11:
The number 928 fits into 5920 6 times, leaving a remainder of 352.
The number 6 becomes the next digit in our result. 
Result so far: 66796.866
If we take 5568 away from 5920, we end up with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

In conclusion, the division gives 66796.866 with a balance of 0.0352.