We look at the division of 768438 by 61 
We want to divide 768438 by 61.

Let's proceed to step 1:
If we divide 7 by 61, we get 0 and a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 61

Moving on to step 2:
When dividing 76 by 61, we get 1 with a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 15 after subtracting 61 from 76.
Append the next digit (8) from the dividend to 15 and continue with: 158 / 61

Let's proceed to step 3:
When dividing 158 by 61, we get 2 with a remainder of 36.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 36 after subtracting 122 from 158.
Append the next digit (4) from the dividend to 36 and continue with: 364 / 61

Step 4:
364 divided by 61 is 5 with a remainder of 59.
The number 5 becomes the next digit in our result. 
Result so far: 125.0
Deduct 305 from 364 and we're left with 59.
Include the next digit (3) from the dividend after 59, then repeat: 593 / 61

Going ahead to step 5:
61 can be fit into 593 9 times, resulting in a remainder of 44.
Put 9 as the next digit of the answer. 
Result so far: 1259.0
Subtract 549 from 593 to get 44.
Bring next digit (8) of the dividend behind the 44 and repeat the process: 448 / 61

Step 6:
61 goes into 448 7 times with a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 12597.0
Deduct 427 from 448 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 7:
If we divide 210 by 61, we get 3 and a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 12597.3
The remainder is 27 after subtracting 183 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 8:
The number 61 fits into 270 4 times, leaving a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 12597.34
Deduct 244 from 270 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 9:
260 divided by 61 is 4 with a remainder of 16.
The next digit of our result is 4. 
Result so far: 12597.344
The remainder is 16 after subtracting 244 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 12597.344 with a balance of 0.0016.