We look at the division of 728543 by 61 
We want to divide 728543 by 61.

Going ahead to step 1:
7 divided by 61 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 61

Moving on to step 2:
61 can be fit into 72 1 times, resulting in a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 61 from 72 to get 11.
Take the next digit (8) from the dividend and append it to 11, then repeat: 118 / 61

Let's proceed to step 3:
61 can be fit into 118 1 times, resulting in a remainder of 57.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Deduct 61 from 118 and we're left with 57.
Include the next digit (5) from the dividend after 57, then repeat: 575 / 61

Advancing to step 4:
When dividing 575 by 61, we get 9 with a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 119.0
Deduct 549 from 575 and we're left with 26.
Grab the next digit (4) from the dividend, add it to 26, then carry on: 264 / 61

Advancing to step 5:
When dividing 264 by 61, we get 4 with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 1194.0
Subtract 244 from 264 to get 20.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 61

Let's proceed to step 6:
203 divided by 61 is 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 11943.0
The remainder is 20 after subtracting 183 from 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 7:
When dividing 200 by 61, we get 3 with a remainder of 17.
The next digit of our result is 3. 
Result so far: 11943.3
The remainder is 17 after subtracting 183 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 8:
If we divide 170 by 61, we get 2 and a remainder of 48.
The next digit of our result is 2. 
Result so far: 11943.32
Deduct 122 from 170 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 9:
When dividing 480 by 61, we get 7 with a remainder of 53.
Write down 7 as next digit of the result. 
Result so far: 11943.327
If we take 427 away from 480, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 10:
If we divide 530 by 61, we get 8 and a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 11943.3278
Subtract 488 from 530 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 11:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 11943.32786
If we subtract 366 from 420, 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.

Moving on to step 12:
The number 61 fits into 540 8 times, leaving a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 11943.327868
Deduct 488 from 540 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 13:
61 goes into 520 8 times with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 11943.3278688
Subtracting 488 from 520 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 11943.3278688, and the remainder is 3.2e-07.