We look at the division of 61232345 by 828 
We want to figure out the number of times 61232345 can be divided by 828.

Moving on to step 1:
828 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 828

Advancing to step 2:
If we divide 61 by 828, we get 0 and a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Fetch the next digit (2) from the dividend, attach it to 61 and continue: 612 / 828

Going ahead to step 3:
828 goes into 612 0 times with a remainder of 612.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 612 to get 612.
Take the next digit (3) from the dividend and append it to 612, then repeat: 6123 / 828

On to step 4:
If we divide 6123 by 828, we get 7 and a remainder of 327.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 327 after subtracting 5796 from 6123.
Take the next digit (2) from the dividend and append it to 327, then repeat: 3272 / 828

Step 5:
When dividing 3272 by 828, we get 3 with a remainder of 788.
Write down 3 as next digit of the result. 
Result so far: 73.0
The remainder is 788 after subtracting 2484 from 3272.
Grab the next digit (3) from the dividend, add it to 788, then carry on: 7883 / 828

Step 6:
7883 divided by 828 is 9 with a remainder of 431.
Write down 9 as next digit of the result. 
Result so far: 739.0
If we subtract 7452 from 7883, we get 431.
Grab the next digit (4) from the dividend, add it to 431, then carry on: 4314 / 828

On to step 7:
828 can be fit into 4314 5 times, resulting in a remainder of 174.
Put 5 as the next digit of the answer. 
Result so far: 7395.0
The remainder is 174 after subtracting 4140 from 4314.
Fetch the next digit (5) from the dividend, attach it to 174 and continue: 1745 / 828

Going ahead to step 8:
When dividing 1745 by 828, we get 2 with a remainder of 89.
The next digit of our result is 2. 
Result so far: 73952.0
If we take 1656 away from 1745, we end up with 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Let's proceed to step 9:
828 can be fit into 890 1 times, resulting in a remainder of 62.
Write down 1 as next digit of the result. 
Result so far: 73952.1
Subtracting 828 from 890 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 10:
620 divided by 828 is 0 with a remainder of 620.
Put 0 as the next digit of the answer. 
Result so far: 73952.1
Subtract 0 from 620 to get 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Moving on to step 11:
The number 828 fits into 6200 7 times, leaving a remainder of 404.
The number 7 becomes the next digit in our result. 
Result so far: 73952.107
Subtracting 5796 from 6200 leaves us with 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Moving on to step 12:
If we divide 4040 by 828, we get 4 and a remainder of 728.
Put 4 as the next digit of the answer. 
Result so far: 73952.1074
If we take 3312 away from 4040, we end up with 728.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7280, and continue the process.

Step 13:
When dividing 7280 by 828, we get 8 with a remainder of 656.
The number 8 becomes the next digit in our result. 
Result so far: 73952.10748
Subtracting 6624 from 7280 leaves us with 656.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

Going ahead to step 14:
When dividing 6560 by 828, we get 7 with a remainder of 764.
The next digit of our result is 7. 
Result so far: 73952.107487
If we take 5796 away from 6560, we end up with 764.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7640, and continue the process.

Step 15:
7640 divided by 828 is 9 with a remainder of 188.
Write down 9 as next digit of the result. 
Result so far: 73952.1074879
Subtracting 7452 from 7640 leaves us with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Advancing to step 16:
The number 828 fits into 1880 2 times, leaving a remainder of 224.
The number 2 becomes the next digit in our result. 
Result so far: 73952.10748792
Subtracting 1656 from 1880 leaves us with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

In conclusion, the division gives 73952.10748792 with a balance of 2.24e-07.