We're dividing 61107993 by 728 
We want to figure out the number of times 61107993 can be divided by 728.

Advancing to step 1:
The number 728 fits into 6 0 times, leaving a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 728

Moving on to step 2:
The number 728 fits into 61 0 times, leaving a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Bring next digit (1) of the dividend behind the 61 and repeat the process: 611 / 728

Advancing to step 3:
The number 728 fits into 611 0 times, leaving a remainder of 611.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 611 after subtracting 0 from 611.
Take the next digit (0) from the dividend and append it to 611, then repeat: 6110 / 728

Going ahead to step 4:
If we divide 6110 by 728, we get 8 and a remainder of 286.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 286 after subtracting 5824 from 6110.
Grab the next digit (7) from the dividend, add it to 286, then carry on: 2867 / 728

Step 5:
If we divide 2867 by 728, we get 3 and a remainder of 683.
Use 3 as the next digit of our solution. 
Result so far: 83.0
If we take 2184 away from 2867, we end up with 683.
Append the next digit (9) from the dividend to 683 and continue with: 6839 / 728

Let's proceed to step 6:
6839 divided by 728 is 9 with a remainder of 287.
The next digit of our result is 9. 
Result so far: 839.0
The remainder is 287 after subtracting 6552 from 6839.
Grab the next digit (9) from the dividend, add it to 287, then carry on: 2879 / 728

Step 7:
728 goes into 2879 3 times with a remainder of 695.
Record the quotient 3 as the next digit in the result. 
Result so far: 8393.0
If we take 2184 away from 2879, we end up with 695.
Take the next digit (3) from the dividend and append it to 695, then repeat: 6953 / 728

Going ahead to step 8:
728 can be fit into 6953 9 times, resulting in a remainder of 401.
Put 9 as the next digit of the answer. 
Result so far: 83939.0
If we take 6552 away from 6953, we end up with 401.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4010, and continue the process.

Let's proceed to step 9:
When dividing 4010 by 728, we get 5 with a remainder of 370.
Record the quotient 5 as the next digit in the result. 
Result so far: 83939.5
Subtract 3640 from 4010 to get 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Step 10:
728 can be fit into 3700 5 times, resulting in a remainder of 60.
Record the quotient 5 as the next digit in the result. 
Result so far: 83939.55
If we subtract 3640 from 3700, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

After the division, we end up with 83939.55 and a remainder of 0.06.