We divide 61062821 by 726
Our goal is to divide 61062821 by 726.

Moving on to step 1:
726 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 / 726

On to step 2:
If we divide 61 by 726, we get 0 and a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Grab the next digit (0) from the dividend, add it to 61, then carry on: 610 / 726

Going ahead to step 3:
726 can be fit into 610 0 times, resulting in a remainder of 610.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 610 leaves us with 610.
Take the next digit (6) from the dividend and append it to 610, then repeat: 6106 / 726

Step 4:
The number 726 fits into 6106 8 times, leaving a remainder of 298.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we subtract 5808 from 6106, we get 298.
Append the next digit (2) from the dividend to 298 and continue with: 2982 / 726

Let's proceed to step 5:
The number 726 fits into 2982 4 times, leaving a remainder of 78.
The number 4 becomes the next digit in our result. 
Result so far: 84.0
Subtract 2904 from 2982 to get 78.
Take the next digit (8) from the dividend and append it to 78, then repeat: 788 / 726

Let's proceed to step 6:
726 goes into 788 1 times with a remainder of 62.
Put 1 as the next digit of the answer. 
Result so far: 841.0
If we subtract 726 from 788, we get 62.
Grab the next digit (2) from the dividend, add it to 62, then carry on: 622 / 726

Moving on to step 7:
If we divide 622 by 726, we get 0 and a remainder of 622.
Use 0 as the next digit of our solution. 
Result so far: 8410.0
Subtract 0 from 622 to get 622.
Append the next digit (1) from the dividend to 622 and continue with: 6221 / 726

Let's proceed to step 8:
The number 726 fits into 6221 8 times, leaving a remainder of 413.
Put 8 as the next digit of the answer. 
Result so far: 84108.0
Subtracting 5808 from 6221 leaves us with 413.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4130, and continue the process.

Going ahead to step 9:
4130 divided by 726 is 5 with a remainder of 500.
Use 5 as the next digit of our solution. 
Result so far: 84108.5
If we take 3630 away from 4130, we end up with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Let's proceed to step 10:
When dividing 5000 by 726, we get 6 with a remainder of 644.
Write down 6 as next digit of the result. 
Result so far: 84108.56
The remainder is 644 after subtracting 4356 from 5000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6440, and continue the process.

Let's proceed to step 11:
6440 divided by 726 is 8 with a remainder of 632.
Write down 8 as next digit of the result. 
Result so far: 84108.568
If we subtract 5808 from 6440, we get 632.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6320, and continue the process.

Step 12:
If we divide 6320 by 726, we get 8 and a remainder of 512.
The next digit of our result is 8. 
Result so far: 84108.5688
Deduct 5808 from 6320 and we're left with 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

In conclusion, the division gives 84108.5688 with a balance of 0.00512.