Let's divide 61676046 by 992
We want to figure out the number of times 61676046 can be divided by 992.

Step 1:
The number 992 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 992

Step 2:
61 divided by 992 is 0 with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Bring next digit (6) of the dividend behind the 61 and repeat the process: 616 / 992

Let's proceed to step 3:
992 goes into 616 0 times with a remainder of 616.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 616 to get 616.
Fetch the next digit (7) from the dividend, attach it to 616 and continue: 6167 / 992

On to step 4:
6167 divided by 992 is 6 with a remainder of 215.
Use 6 as the next digit of our solution. 
Result so far: 6.0
Subtracting 5952 from 6167 leaves us with 215.
Grab the next digit (6) from the dividend, add it to 215, then carry on: 2156 / 992

Let's proceed to step 5:
If we divide 2156 by 992, we get 2 and a remainder of 172.
Put 2 as the next digit of the answer. 
Result so far: 62.0
The remainder is 172 after subtracting 1984 from 2156.
Take the next digit (0) from the dividend and append it to 172, then repeat: 1720 / 992

Step 6:
992 can be fit into 1720 1 times, resulting in a remainder of 728.
The number 1 becomes the next digit in our result. 
Result so far: 621.0
Subtracting 992 from 1720 leaves us with 728.
Bring next digit (4) of the dividend behind the 728 and repeat the process: 7284 / 992

Moving on to step 7:
When dividing 7284 by 992, we get 7 with a remainder of 340.
The next digit of our result is 7. 
Result so far: 6217.0
If we subtract 6944 from 7284, we get 340.
Include the next digit (6) from the dividend after 340, then repeat: 3406 / 992

Step 8:
If we divide 3406 by 992, we get 3 and a remainder of 430.
Put 3 as the next digit of the answer. 
Result so far: 62173.0
If we take 2976 away from 3406, we end up with 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

On to step 9:
When dividing 4300 by 992, we get 4 with a remainder of 332.
The number 4 becomes the next digit in our result. 
Result so far: 62173.4
The remainder is 332 after subtracting 3968 from 4300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

Advancing to step 10:
When dividing 3320 by 992, we get 3 with a remainder of 344.
The number 3 becomes the next digit in our result. 
Result so far: 62173.43
If we subtract 2976 from 3320, we get 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Let's proceed to step 11:
If we divide 3440 by 992, we get 3 and a remainder of 464.
Write down 3 as next digit of the result. 
Result so far: 62173.433
If we subtract 2976 from 3440, we get 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

After the division, we end up with 62173.433 and a remainder of 0.0464.