We look at the division of 61732423 by 498 
We want to figure out the number of times 61732423 can be divided by 498.

Let's proceed to step 1:
If we divide 6 by 498, we get 0 and a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 498

Step 2:
The number 498 fits into 61 0 times, leaving a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Take the next digit (7) from the dividend and append it to 61, then repeat: 617 / 498

Let's proceed to step 3:
When dividing 617 by 498, we get 1 with a remainder of 119.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 498 from 617 and we're left with 119.
Include the next digit (3) from the dividend after 119, then repeat: 1193 / 498

Advancing to step 4:
498 can be fit into 1193 2 times, resulting in a remainder of 197.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 996 from 1193 and we're left with 197.
Fetch the next digit (2) from the dividend, attach it to 197 and continue: 1972 / 498

Moving on to step 5:
If we divide 1972 by 498, we get 3 and a remainder of 478.
Use 3 as the next digit of our solution. 
Result so far: 123.0
Deduct 1494 from 1972 and we're left with 478.
Append the next digit (4) from the dividend to 478 and continue with: 4784 / 498

Moving on to step 6:
4784 divided by 498 is 9 with a remainder of 302.
Record the quotient 9 as the next digit in the result. 
Result so far: 1239.0
The remainder is 302 after subtracting 4482 from 4784.
Grab the next digit (2) from the dividend, add it to 302, then carry on: 3022 / 498

Advancing to step 7:
If we divide 3022 by 498, we get 6 and a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 12396.0
The remainder is 34 after subtracting 2988 from 3022.
Fetch the next digit (3) from the dividend, attach it to 34 and continue: 343 / 498

Moving on to step 8:
498 can be fit into 343 0 times, resulting in a remainder of 343.
The number 0 becomes the next digit in our result. 
Result so far: 123960.0
If we subtract 0 from 343, we get 343.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3430, and continue the process.

Let's proceed to step 9:
When dividing 3430 by 498, we get 6 with a remainder of 442.
Write down 6 as next digit of the result. 
Result so far: 123960.6
Subtracting 2988 from 3430 leaves us with 442.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4420, and continue the process.

Advancing to step 10:
The number 498 fits into 4420 8 times, leaving a remainder of 436.
Write down 8 as next digit of the result. 
Result so far: 123960.68
If we take 3984 away from 4420, we end up with 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Advancing to step 11:
4360 divided by 498 is 8 with a remainder of 376.
Write down 8 as next digit of the result. 
Result so far: 123960.688
If we take 3984 away from 4360, we end up with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

After the division, we end up with 123960.688 and a remainder of 0.0376.