We're dividing 61315978 by 732 
We want to divide 61315978 by 732.

Advancing to step 1:
732 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 732

Going ahead to step 2:
732 can be fit into 61 0 times, resulting in a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 61, we end up with 61.
Grab the next digit (3) from the dividend, add it to 61, then carry on: 613 / 732

Step 3:
The number 732 fits into 613 0 times, leaving a remainder of 613.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 613 and we're left with 613.
Grab the next digit (1) from the dividend, add it to 613, then carry on: 6131 / 732

Going ahead to step 4:
The number 732 fits into 6131 8 times, leaving a remainder of 275.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we take 5856 away from 6131, we end up with 275.
Include the next digit (5) from the dividend after 275, then repeat: 2755 / 732

Let's proceed to step 5:
732 goes into 2755 3 times with a remainder of 559.
Record the quotient 3 as the next digit in the result. 
Result so far: 83.0
Subtract 2196 from 2755 to get 559.
Take the next digit (9) from the dividend and append it to 559, then repeat: 5599 / 732

Moving on to step 6:
732 goes into 5599 7 times with a remainder of 475.
Write down 7 as next digit of the result. 
Result so far: 837.0
Subtract 5124 from 5599 to get 475.
Include the next digit (7) from the dividend after 475, then repeat: 4757 / 732

Advancing to step 7:
The number 732 fits into 4757 6 times, leaving a remainder of 365.
The number 6 becomes the next digit in our result. 
Result so far: 8376.0
The remainder is 365 after subtracting 4392 from 4757.
Bring next digit (8) of the dividend behind the 365 and repeat the process: 3658 / 732

Advancing to step 8:
When dividing 3658 by 732, we get 4 with a remainder of 730.
Use 4 as the next digit of our solution. 
Result so far: 83764.0
The remainder is 730 after subtracting 2928 from 3658.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7300, and continue the process.

On to step 9:
The number 732 fits into 7300 9 times, leaving a remainder of 712.
The next digit of our result is 9. 
Result so far: 83764.9
Subtract 6588 from 7300 to get 712.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7120, and continue the process.

Going ahead to step 10:
The number 732 fits into 7120 9 times, leaving a remainder of 532.
Write down 9 as next digit of the result. 
Result so far: 83764.99
Subtract 6588 from 7120 to get 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

In conclusion, the division gives 83764.99 with a balance of 0.532.