We look at the division of 61292760 by 867 
We're looking to find how many times 867 goes into 61292760.

Moving on to step 1:
The number 867 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 867

On to step 2:
867 can be fit into 61 0 times, resulting in a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Grab the next digit (2) from the dividend, add it to 61, then carry on: 612 / 867

Step 3:
When dividing 612 by 867, we get 0 with a remainder of 612.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 612 leaves us with 612.
Append the next digit (9) from the dividend to 612 and continue with: 6129 / 867

Step 4:
The number 867 fits into 6129 7 times, leaving a remainder of 60.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we take 6069 away from 6129, we end up with 60.
Grab the next digit (2) from the dividend, add it to 60, then carry on: 602 / 867

Step 5:
867 can be fit into 602 0 times, resulting in a remainder of 602.
The next digit of our result is 0. 
Result so far: 70.0
Subtract 0 from 602 to get 602.
Append the next digit (7) from the dividend to 602 and continue with: 6027 / 867

Going ahead to step 6:
6027 divided by 867 is 6 with a remainder of 825.
The number 6 becomes the next digit in our result. 
Result so far: 706.0
Subtract 5202 from 6027 to get 825.
Include the next digit (6) from the dividend after 825, then repeat: 8256 / 867

Advancing to step 7:
When dividing 8256 by 867, we get 9 with a remainder of 453.
Put 9 as the next digit of the answer. 
Result so far: 7069.0
The remainder is 453 after subtracting 7803 from 8256.
Fetch the next digit (0) from the dividend, attach it to 453 and continue: 4530 / 867

Going ahead to step 8:
The number 867 fits into 4530 5 times, leaving a remainder of 195.
Write down 5 as next digit of the result. 
Result so far: 70695.0
If we subtract 4335 from 4530, we get 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Let's proceed to step 9:
If we divide 1950 by 867, we get 2 and a remainder of 216.
Record the quotient 2 as the next digit in the result. 
Result so far: 70695.2
If we subtract 1734 from 1950, we get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Step 10:
867 goes into 2160 2 times with a remainder of 426.
Put 2 as the next digit of the answer. 
Result so far: 70695.22
The remainder is 426 after subtracting 1734 from 2160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

After the division, we end up with 70695.22 and a remainder of 0.426.