61992 ÷ 5 = 12398 R2
We're going to perform division on 61992 with 5 as the divisor.

Step 1:
5 goes into 6 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 5 from 6 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 5

Step 2:
5 goes into 11 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 10 from 11 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 5

Step 3:
5 goes into 19 3 times with a remainder of 4.
Write down 3 as next digit of of the result. 
Result so far: 123
Subtract 15 from 19 to get 4.
Bring next digit (9) of the dividend behind the 4 and repeat the process: 49 / 5

Step 4:
5 goes into 49 9 times with a remainder of 4.
Write down 9 as next digit of of the result. 
Result so far: 1239
Subtract 45 from 49 to get 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 5

Step 5:
5 goes into 42 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 12398
Subtract 40 from 42 to get 2.

The final result is 12398 with a remainder of 2.