967392 ÷ 61 
We want to figure out the number of times 967392 can be divided by 61.

Advancing to step 1:
When dividing 9 by 61, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 61

On to step 2:
61 can be fit into 96 1 times, resulting in a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 61 from 96 leaves us with 35.
Grab the next digit (7) from the dividend, add it to 35, then carry on: 357 / 61

Step 3:
61 goes into 357 5 times with a remainder of 52.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 305 from 357 leaves us with 52.
Fetch the next digit (3) from the dividend, attach it to 52 and continue: 523 / 61

Moving on to step 4:
If we divide 523 by 61, we get 8 and a remainder of 35.
Use 8 as the next digit of our solution. 
Result so far: 158.0
If we take 488 away from 523, we end up with 35.
Include the next digit (9) from the dividend after 35, then repeat: 359 / 61

Going ahead to step 5:
If we divide 359 by 61, we get 5 and a remainder of 54.
Record the quotient 5 as the next digit in the result. 
Result so far: 1585.0
Deduct 305 from 359 and we're left with 54.
Grab the next digit (2) from the dividend, add it to 54, then carry on: 542 / 61

Going ahead to step 6:
The number 61 fits into 542 8 times, leaving a remainder of 54.
The number 8 becomes the next digit in our result. 
Result so far: 15858.0
Subtracting 488 from 542 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 7:
If we divide 540 by 61, we get 8 and a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 15858.8
Deduct 488 from 540 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 8:
If we divide 520 by 61, we get 8 and a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 15858.88
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 15858.88 and a remainder of 0.032.