We're dividing 61736426 by 928 
Let's see how many times 928 fits into 61736426.

Advancing to step 1:
When dividing 6 by 928, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 928

Advancing to step 2:
61 divided by 928 is 0 with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Fetch the next digit (7) from the dividend, attach it to 61 and continue: 617 / 928

Moving on to step 3:
928 goes into 617 0 times with a remainder of 617.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 617 leaves us with 617.
Include the next digit (3) from the dividend after 617, then repeat: 6173 / 928

Moving on to step 4:
928 can be fit into 6173 6 times, resulting in a remainder of 605.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtract 5568 from 6173 to get 605.
Include the next digit (6) from the dividend after 605, then repeat: 6056 / 928

Going ahead to step 5:
6056 divided by 928 is 6 with a remainder of 488.
Record the quotient 6 as the next digit in the result. 
Result so far: 66.0
If we subtract 5568 from 6056, we get 488.
Fetch the next digit (4) from the dividend, attach it to 488 and continue: 4884 / 928

On to step 6:
If we divide 4884 by 928, we get 5 and a remainder of 244.
Write down 5 as next digit of the result. 
Result so far: 665.0
The remainder is 244 after subtracting 4640 from 4884.
Fetch the next digit (2) from the dividend, attach it to 244 and continue: 2442 / 928

Going ahead to step 7:
When dividing 2442 by 928, we get 2 with a remainder of 586.
Write down 2 as next digit of the result. 
Result so far: 6652.0
Deduct 1856 from 2442 and we're left with 586.
Grab the next digit (6) from the dividend, add it to 586, then carry on: 5866 / 928

Let's proceed to step 8:
928 goes into 5866 6 times with a remainder of 298.
The next digit of our result is 6. 
Result so far: 66526.0
The remainder is 298 after subtracting 5568 from 5866.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Moving on to step 9:
928 goes into 2980 3 times with a remainder of 196.
The number 3 becomes the next digit in our result. 
Result so far: 66526.3
Subtracting 2784 from 2980 leaves us with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

On to step 10:
928 goes into 1960 2 times with a remainder of 104.
Record the quotient 2 as the next digit in the result. 
Result so far: 66526.32
If we subtract 1856 from 1960, we get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Step 11:
928 can be fit into 1040 1 times, resulting in a remainder of 112.
Use 1 as the next digit of our solution. 
Result so far: 66526.321
Deduct 928 from 1040 and we're left with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 12:
The number 928 fits into 1120 1 times, leaving a remainder of 192.
Write down 1 as next digit of the result. 
Result so far: 66526.3211
Subtracting 928 from 1120 leaves us with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

After the division, we end up with 66526.3211 and a remainder of 0.00192.