432890 ÷ 61 
Our goal is to divide 432890 by 61.

Going ahead to step 1:
4 divided by 61 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 61

Advancing to step 2:
When dividing 43 by 61, we get 0 with a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 43 and we're left with 43.
Grab the next digit (2) from the dividend, add it to 43, then carry on: 432 / 61

Advancing to step 3:
61 can be fit into 432 7 times, resulting in a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 427 from 432 and we're left with 5.
Fetch the next digit (8) from the dividend, attach it to 5 and continue: 58 / 61

Step 4:
61 goes into 58 0 times with a remainder of 58.
Use 0 as the next digit of our solution. 
Result so far: 70.0
Deduct 0 from 58 and we're left with 58.
Bring next digit (9) of the dividend behind the 58 and repeat the process: 589 / 61

Moving on to step 5:
The number 61 fits into 589 9 times, leaving a remainder of 40.
Write down 9 as next digit of the result. 
Result so far: 709.0
The remainder is 40 after subtracting 549 from 589.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 61

Let's proceed to step 6:
The number 61 fits into 400 6 times, leaving a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 7096.0
If we subtract 366 from 400, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
If we divide 340 by 61, we get 5 and a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 7096.5
Subtracting 305 from 340 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 8:
61 goes into 350 5 times with a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 7096.55
Deduct 305 from 350 and we're left 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.

In conclusion, the division gives 7096.55 with a balance of 0.045.