We look at the division of 61288730 by 354 
Our goal is to divide 61288730 by 354.

Going ahead to step 1:
The number 354 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our 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 / 354

Step 2:
When dividing 61 by 354, we get 0 with a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Append the next digit (2) from the dividend to 61 and continue with: 612 / 354

Step 3:
612 divided by 354 is 1 with a remainder of 258.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 354 from 612 leaves us with 258.
Fetch the next digit (8) from the dividend, attach it to 258 and continue: 2588 / 354

Step 4:
When dividing 2588 by 354, we get 7 with a remainder of 110.
Use 7 as the next digit of our solution. 
Result so far: 17.0
The remainder is 110 after subtracting 2478 from 2588.
Take the next digit (8) from the dividend and append it to 110, then repeat: 1108 / 354

Step 5:
The number 354 fits into 1108 3 times, leaving a remainder of 46.
Use 3 as the next digit of our solution. 
Result so far: 173.0
Subtract 1062 from 1108 to get 46.
Include the next digit (7) from the dividend after 46, then repeat: 467 / 354

On to step 6:
When dividing 467 by 354, we get 1 with a remainder of 113.
Record the quotient 1 as the next digit in the result. 
Result so far: 1731.0
The remainder is 113 after subtracting 354 from 467.
Bring next digit (3) of the dividend behind the 113 and repeat the process: 1133 / 354

Step 7:
1133 divided by 354 is 3 with a remainder of 71.
The number 3 becomes the next digit in our result. 
Result so far: 17313.0
If we subtract 1062 from 1133, we get 71.
Fetch the next digit (0) from the dividend, attach it to 71 and continue: 710 / 354

Advancing to step 8:
710 divided by 354 is 2 with a remainder of 2.
Write down 2 as next digit of the result. 
Result so far: 173132.0
Subtracting 708 from 710 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
The number 354 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 173132.0
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 10:
354 goes into 200 0 times with a remainder of 200.
The next digit of our result is 0. 
Result so far: 173132.0
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 173132.0 with a balance of 0.2.