We're dividing 61037008 by 172 
We're looking to find how many times 172 goes into 61037008.

Let's proceed to step 1:
If we divide 6 by 172, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 172

Moving on to step 2:
172 can be fit into 61 0 times, resulting in 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.
Bring next digit (0) of the dividend behind the 61 and repeat the process: 610 / 172

On to step 3:
172 goes into 610 3 times with a remainder of 94.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 516 from 610 to get 94.
Bring next digit (3) of the dividend behind the 94 and repeat the process: 943 / 172

Let's proceed to step 4:
172 can be fit into 943 5 times, resulting in a remainder of 83.
Write down 5 as next digit of the result. 
Result so far: 35.0
Deduct 860 from 943 and we're left with 83.
Grab the next digit (7) from the dividend, add it to 83, then carry on: 837 / 172

Let's proceed to step 5:
172 goes into 837 4 times with a remainder of 149.
Record the quotient 4 as the next digit in the result. 
Result so far: 354.0
Subtracting 688 from 837 leaves us with 149.
Append the next digit (0) from the dividend to 149 and continue with: 1490 / 172

Advancing to step 6:
If we divide 1490 by 172, we get 8 and a remainder of 114.
The next digit of our result is 8. 
Result so far: 3548.0
The remainder is 114 after subtracting 1376 from 1490.
Bring next digit (0) of the dividend behind the 114 and repeat the process: 1140 / 172

Step 7:
When dividing 1140 by 172, we get 6 with a remainder of 108.
Record the quotient 6 as the next digit in the result. 
Result so far: 35486.0
The remainder is 108 after subtracting 1032 from 1140.
Take the next digit (8) from the dividend and append it to 108, then repeat: 1088 / 172

Let's proceed to step 8:
172 can be fit into 1088 6 times, resulting in a remainder of 56.
The next digit of our result is 6. 
Result so far: 354866.0
If we subtract 1032 from 1088, we get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 9:
If we divide 560 by 172, we get 3 and a remainder of 44.
The next digit of our result is 3. 
Result so far: 354866.3
Subtract 516 from 560 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 10:
The number 172 fits into 440 2 times, leaving a remainder of 96.
Write down 2 as next digit of the result. 
Result so far: 354866.32
Deduct 344 from 440 and we're left with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 11:
When dividing 960 by 172, we get 5 with a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 354866.325
If we take 860 away from 960, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

On to step 12:
The number 172 fits into 1000 5 times, leaving a remainder of 140.
Put 5 as the next digit of the answer. 
Result so far: 354866.3255
Deduct 860 from 1000 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

In conclusion, the division gives 354866.3255 with a balance of 0.0014.