Let's divide 61961726 by 728
Our goal is to divide 61961726 by 728.

Going ahead to step 1:
6 divided by 728 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 728

Step 2:
The number 728 fits into 61 0 times, leaving a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Bring next digit (9) of the dividend behind the 61 and repeat the process: 619 / 728

Step 3:
The number 728 fits into 619 0 times, leaving a remainder of 619.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 619 to get 619.
Bring next digit (6) of the dividend behind the 619 and repeat the process: 6196 / 728

Moving on to step 4:
If we divide 6196 by 728, we get 8 and a remainder of 372.
Write down 8 as next digit of the result. 
Result so far: 8.0
Deduct 5824 from 6196 and we're left with 372.
Fetch the next digit (1) from the dividend, attach it to 372 and continue: 3721 / 728

Going ahead to step 5:
3721 divided by 728 is 5 with a remainder of 81.
Record the quotient 5 as the next digit in the result. 
Result so far: 85.0
Subtract 3640 from 3721 to get 81.
Take the next digit (7) from the dividend and append it to 81, then repeat: 817 / 728

Advancing to step 6:
817 divided by 728 is 1 with a remainder of 89.
Write down 1 as next digit of the result. 
Result so far: 851.0
If we subtract 728 from 817, we get 89.
Append the next digit (2) from the dividend to 89 and continue with: 892 / 728

Moving on to step 7:
728 goes into 892 1 times with a remainder of 164.
Use 1 as the next digit of our solution. 
Result so far: 8511.0
The remainder is 164 after subtracting 728 from 892.
Append the next digit (6) from the dividend to 164 and continue with: 1646 / 728

Going ahead to step 8:
When dividing 1646 by 728, we get 2 with a remainder of 190.
Write down 2 as next digit of the result. 
Result so far: 85112.0
Subtracting 1456 from 1646 leaves us with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 9:
728 can be fit into 1900 2 times, resulting in a remainder of 444.
The number 2 becomes the next digit in our result. 
Result so far: 85112.2
If we take 1456 away from 1900, we end up with 444.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4440, and continue the process.

On to step 10:
If we divide 4440 by 728, we get 6 and a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 85112.26
If we subtract 4368 from 4440, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 11:
If we divide 720 by 728, we get 0 and a remainder of 720.
Use 0 as the next digit of our solution. 
Result so far: 85112.26
Subtract 0 from 720 to get 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Going ahead to step 12:
The number 728 fits into 7200 9 times, leaving a remainder of 648.
The next digit of our result is 9. 
Result so far: 85112.2609
Deduct 6552 from 7200 and we're left with 648.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6480, and continue the process.

Going ahead to step 13:
When dividing 6480 by 728, we get 8 with a remainder of 656.
Use 8 as the next digit of our solution. 
Result so far: 85112.26098
Subtract 5824 from 6480 to get 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

Step 14:
728 goes into 6560 9 times with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 85112.260989
If we subtract 6552 from 6560, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 15:
The number 728 fits into 80 0 times, leaving a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 85112.260989
Subtracting 0 from 80 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 16:
When dividing 800 by 728, we get 1 with a remainder of 72.
The number 1 becomes the next digit in our result. 
Result so far: 85112.26098901
Subtracting 728 from 800 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

In conclusion, the division gives 85112.26098901 with a balance of 7.2e-08.