We look at the division of 61078394 by 432 
We want to figure out the number of times 61078394 can be divided by 432.

Let's proceed to step 1:
The number 432 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 / 432

Advancing to step 2:
432 can be fit into 61 0 times, resulting in a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 61, we end up with 61.
Bring next digit (0) of the dividend behind the 61 and repeat the process: 610 / 432

Let's proceed to step 3:
If we divide 610 by 432, we get 1 and a remainder of 178.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 432 from 610, we get 178.
Take the next digit (7) from the dividend and append it to 178, then repeat: 1787 / 432

Going ahead to step 4:
432 can be fit into 1787 4 times, resulting in a remainder of 59.
Write down 4 as next digit of the result. 
Result so far: 14.0
Subtract 1728 from 1787 to get 59.
Append the next digit (8) from the dividend to 59 and continue with: 598 / 432

On to step 5:
432 can be fit into 598 1 times, resulting in a remainder of 166.
Put 1 as the next digit of the answer. 
Result so far: 141.0
If we subtract 432 from 598, we get 166.
Grab the next digit (3) from the dividend, add it to 166, then carry on: 1663 / 432

Step 6:
If we divide 1663 by 432, we get 3 and a remainder of 367.
The next digit of our result is 3. 
Result so far: 1413.0
If we take 1296 away from 1663, we end up with 367.
Take the next digit (9) from the dividend and append it to 367, then repeat: 3679 / 432

Going ahead to step 7:
432 goes into 3679 8 times with a remainder of 223.
The next digit of our result is 8. 
Result so far: 14138.0
If we take 3456 away from 3679, we end up with 223.
Bring next digit (4) of the dividend behind the 223 and repeat the process: 2234 / 432

On to step 8:
2234 divided by 432 is 5 with a remainder of 74.
Record the quotient 5 as the next digit in the result. 
Result so far: 141385.0
If we take 2160 away from 2234, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 9:
432 goes into 740 1 times with a remainder of 308.
The number 1 becomes the next digit in our result. 
Result so far: 141385.1
Deduct 432 from 740 and we're left with 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Let's proceed to step 10:
If we divide 3080 by 432, we get 7 and a remainder of 56.
The number 7 becomes the next digit in our result. 
Result so far: 141385.17
If we take 3024 away from 3080, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 11:
560 divided by 432 is 1 with a remainder of 128.
Use 1 as the next digit of our solution. 
Result so far: 141385.171
The remainder is 128 after subtracting 432 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Let's proceed to step 12:
432 can be fit into 1280 2 times, resulting in a remainder of 416.
Write down 2 as next digit of the result. 
Result so far: 141385.1712
The remainder is 416 after subtracting 864 from 1280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Let's proceed to step 13:
If we divide 4160 by 432, we get 9 and a remainder of 272.
Record the quotient 9 as the next digit in the result. 
Result so far: 141385.17129
If we take 3888 away from 4160, we end up with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Advancing to step 14:
The number 432 fits into 2720 6 times, leaving a remainder of 128.
Put 6 as the next digit of the answer. 
Result so far: 141385.171296
If we take 2592 away from 2720, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Let's proceed to step 15:
The number 432 fits into 1280 2 times, leaving a remainder of 416.
The next digit of our result is 2. 
Result so far: 141385.1712962
Subtract 864 from 1280 to get 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Moving on to step 16:
432 can be fit into 4160 9 times, resulting in a remainder of 272.
Use 9 as the next digit of our solution. 
Result so far: 141385.17129629
The remainder is 272 after subtracting 3888 from 4160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

In conclusion, the division gives 141385.17129629 with a balance of 2.72e-07.