61757176 ÷ 478 
Let's see how many times 478 fits into 61757176.

Let's proceed to step 1:
The number 478 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 478

Going ahead to step 2:
If we divide 61 by 478, we get 0 and 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.
Include the next digit (7) from the dividend after 61, then repeat: 617 / 478

On to step 3:
The number 478 fits into 617 1 times, leaving a remainder of 139.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 478 from 617 and we're left with 139.
Include the next digit (5) from the dividend after 139, then repeat: 1395 / 478

On to step 4:
478 goes into 1395 2 times with a remainder of 439.
Put 2 as the next digit of the answer. 
Result so far: 12.0
If we take 956 away from 1395, we end up with 439.
Take the next digit (7) from the dividend and append it to 439, then repeat: 4397 / 478

Let's proceed to step 5:
If we divide 4397 by 478, we get 9 and a remainder of 95.
The next digit of our result is 9. 
Result so far: 129.0
The remainder is 95 after subtracting 4302 from 4397.
Append the next digit (1) from the dividend to 95 and continue with: 951 / 478

Advancing to step 6:
When dividing 951 by 478, we get 1 with a remainder of 473.
Record the quotient 1 as the next digit in the result. 
Result so far: 1291.0
If we subtract 478 from 951, we get 473.
Take the next digit (7) from the dividend and append it to 473, then repeat: 4737 / 478

Step 7:
478 can be fit into 4737 9 times, resulting in a remainder of 435.
Write down 9 as next digit of the result. 
Result so far: 12919.0
Subtracting 4302 from 4737 leaves us with 435.
Bring next digit (6) of the dividend behind the 435 and repeat the process: 4356 / 478

Going ahead to step 8:
478 can be fit into 4356 9 times, resulting in a remainder of 54.
Record the quotient 9 as the next digit in the result. 
Result so far: 129199.0
If we subtract 4302 from 4356, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 9:
When dividing 540 by 478, we get 1 with a remainder of 62.
Put 1 as the next digit of the answer. 
Result so far: 129199.1
If we subtract 478 from 540, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Advancing to step 10:
If we divide 620 by 478, we get 1 and a remainder of 142.
Write down 1 as next digit of the result. 
Result so far: 129199.11
Subtracting 478 from 620 leaves us with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

In conclusion, the division gives 129199.11 with a balance of 0.142.