We look at the division of 177972 by 61 
Our goal is to divide 177972 by 61.

Moving on to step 1:
When dividing 1 by 61, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 61

Step 2:
When dividing 17 by 61, we get 0 with a remainder of 17.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 17 to get 17.
Take the next digit (7) from the dividend and append it to 17, then repeat: 177 / 61

Step 3:
The number 61 fits into 177 2 times, leaving a remainder of 55.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 55 after subtracting 122 from 177.
Take the next digit (9) from the dividend and append it to 55, then repeat: 559 / 61

Step 4:
61 goes into 559 9 times with a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
If we take 549 away from 559, we end up with 10.
Fetch the next digit (7) from the dividend, attach it to 10 and continue: 107 / 61

Going ahead to step 5:
The number 61 fits into 107 1 times, leaving a remainder of 46.
The number 1 becomes the next digit in our result. 
Result so far: 291.0
The remainder is 46 after subtracting 61 from 107.
Bring next digit (2) of the dividend behind the 46 and repeat the process: 462 / 61

Advancing to step 6:
When dividing 462 by 61, we get 7 with a remainder of 35.
Use 7 as the next digit of our solution. 
Result so far: 2917.0
Subtracting 427 from 462 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 7:
61 goes into 350 5 times with a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 2917.5
If we take 305 away from 350, we end up 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.

Moving on to step 8:
61 can be fit into 450 7 times, resulting in a remainder of 23.
The next digit of our result is 7. 
Result so far: 2917.57
Subtracting 427 from 450 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 9:
When dividing 230 by 61, we get 3 with a remainder of 47.
Write down 3 as next digit of the result. 
Result so far: 2917.573
The remainder is 47 after subtracting 183 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 10:
61 goes into 470 7 times with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 2917.5737
Subtract 427 from 470 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 11:
The number 61 fits into 430 7 times, leaving a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 2917.57377
Subtracting 427 from 430 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The quotient of the division is 2917.57377, and the remainder is 3e-06.