We look at the division of 61361356 by 432 
We want to figure out the number of times 61361356 can be divided by 432.

Advancing to step 1:
6 divided by 432 is 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 432

Moving on to step 2:
When dividing 61 by 432, we get 0 with 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.
Grab the next digit (3) from the dividend, add it to 61, then carry on: 613 / 432

On to step 3:
If we divide 613 by 432, we get 1 and a remainder of 181.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 432 away from 613, we end up with 181.
Append the next digit (6) from the dividend to 181 and continue with: 1816 / 432

Let's proceed to step 4:
If we divide 1816 by 432, we get 4 and a remainder of 88.
Write down 4 as next digit of the result. 
Result so far: 14.0
The remainder is 88 after subtracting 1728 from 1816.
Fetch the next digit (1) from the dividend, attach it to 88 and continue: 881 / 432

Advancing to step 5:
432 can be fit into 881 2 times, resulting in a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 142.0
If we subtract 864 from 881, we get 17.
Grab the next digit (3) from the dividend, add it to 17, then carry on: 173 / 432

Let's proceed to step 6:
432 goes into 173 0 times with a remainder of 173.
Use 0 as the next digit of our solution. 
Result so far: 1420.0
The remainder is 173 after subtracting 0 from 173.
Grab the next digit (5) from the dividend, add it to 173, then carry on: 1735 / 432

Moving on to step 7:
1735 divided by 432 is 4 with a remainder of 7.
Use 4 as the next digit of our solution. 
Result so far: 14204.0
If we take 1728 away from 1735, we end up with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 432

Step 8:
The number 432 fits into 76 0 times, leaving a remainder of 76.
Put 0 as the next digit of the answer. 
Result so far: 142040.0
Subtract 0 from 76 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 9:
When dividing 760 by 432, we get 1 with a remainder of 328.
Put 1 as the next digit of the answer. 
Result so far: 142040.1
Subtracting 432 from 760 leaves us with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Going ahead to step 10:
432 can be fit into 3280 7 times, resulting in a remainder of 256.
The next digit of our result is 7. 
Result so far: 142040.17
Deduct 3024 from 3280 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Let's proceed to step 11:
If we divide 2560 by 432, we get 5 and a remainder of 400.
Record the quotient 5 as the next digit in the result. 
Result so far: 142040.175
Deduct 2160 from 2560 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 12:
432 goes into 4000 9 times with a remainder of 112.
The number 9 becomes the next digit in our result. 
Result so far: 142040.1759
If we take 3888 away from 4000, we end up 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.

Going ahead to step 13:
When dividing 1120 by 432, we get 2 with a remainder of 256.
Put 2 as the next digit of the answer. 
Result so far: 142040.17592
The remainder is 256 after subtracting 864 from 1120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

On to step 14:
The number 432 fits into 2560 5 times, leaving a remainder of 400.
The next digit of our result is 5. 
Result so far: 142040.175925
If we take 2160 away from 2560, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 15:
When dividing 4000 by 432, we get 9 with a remainder of 112.
The number 9 becomes the next digit in our result. 
Result so far: 142040.1759259
The remainder is 112 after subtracting 3888 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

On to step 16:
The number 432 fits into 1120 2 times, leaving a remainder of 256.
The number 2 becomes the next digit in our result. 
Result so far: 142040.17592592
Subtracting 864 from 1120 leaves us with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

In conclusion, the division gives 142040.17592592 with a balance of 2.56e-07.