61132871 ÷ 438 
We want to figure out the number of times 61132871 can be divided by 438.

Moving on to step 1:
438 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 438

Step 2:
438 goes into 61 0 times with a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Bring next digit (1) of the dividend behind the 61 and repeat the process: 611 / 438

Let's proceed to step 3:
If we divide 611 by 438, we get 1 and a remainder of 173.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 438 from 611 and we're left with 173.
Take the next digit (3) from the dividend and append it to 173, then repeat: 1733 / 438

Going ahead to step 4:
The number 438 fits into 1733 3 times, leaving a remainder of 419.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 1314 away from 1733, we end up with 419.
Include the next digit (2) from the dividend after 419, then repeat: 4192 / 438

Going ahead to step 5:
The number 438 fits into 4192 9 times, leaving a remainder of 250.
Put 9 as the next digit of the answer. 
Result so far: 139.0
Subtracting 3942 from 4192 leaves us with 250.
Include the next digit (8) from the dividend after 250, then repeat: 2508 / 438

On to step 6:
When dividing 2508 by 438, we get 5 with a remainder of 318.
The number 5 becomes the next digit in our result. 
Result so far: 1395.0
Subtracting 2190 from 2508 leaves us with 318.
Include the next digit (7) from the dividend after 318, then repeat: 3187 / 438

Advancing to step 7:
When dividing 3187 by 438, we get 7 with a remainder of 121.
Write down 7 as next digit of the result. 
Result so far: 13957.0
If we subtract 3066 from 3187, we get 121.
Include the next digit (1) from the dividend after 121, then repeat: 1211 / 438

Moving on to step 8:
The number 438 fits into 1211 2 times, leaving a remainder of 335.
The number 2 becomes the next digit in our result. 
Result so far: 139572.0
The remainder is 335 after subtracting 876 from 1211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

Advancing to step 9:
The number 438 fits into 3350 7 times, leaving a remainder of 284.
Write down 7 as next digit of the result. 
Result so far: 139572.7
The remainder is 284 after subtracting 3066 from 3350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Step 10:
438 can be fit into 2840 6 times, resulting in a remainder of 212.
The next digit of our result is 6. 
Result so far: 139572.76
If we subtract 2628 from 2840, we get 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Let's proceed to step 11:
438 goes into 2120 4 times with a remainder of 368.
Write down 4 as next digit of the result. 
Result so far: 139572.764
Deduct 1752 from 2120 and we're left with 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

On to step 12:
When dividing 3680 by 438, we get 8 with a remainder of 176.
The number 8 becomes the next digit in our result. 
Result so far: 139572.7648
Deduct 3504 from 3680 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Going ahead to step 13:
438 can be fit into 1760 4 times, resulting in a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 139572.76484
The remainder is 8 after subtracting 1752 from 1760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 14:
80 divided by 438 is 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 139572.76484
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 15:
438 can be fit into 800 1 times, resulting in a remainder of 362.
Record the quotient 1 as the next digit in the result. 
Result so far: 139572.7648401
If we subtract 438 from 800, we get 362.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3620, and continue the process.

Moving on to step 16:
When dividing 3620 by 438, we get 8 with a remainder of 116.
The next digit of our result is 8. 
Result so far: 139572.76484018
The remainder is 116 after subtracting 3504 from 3620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

In conclusion, the division gives 139572.76484018 with a balance of 1.16e-07.