We're dividing 407392 by 61 
We want to figure out the number of times 407392 can be divided by 61.

Step 1:
The number 61 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 61

Let's proceed to step 2:
61 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (7) from the dividend to 40 and continue with: 407 / 61

Advancing to step 3:
61 can be fit into 407 6 times, resulting in a remainder of 41.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Subtract 366 from 407 to get 41.
Bring next digit (3) of the dividend behind the 41 and repeat the process: 413 / 61

Step 4:
413 divided by 61 is 6 with a remainder of 47.
Record the quotient 6 as the next digit in the result. 
Result so far: 66.0
If we subtract 366 from 413, we get 47.
Bring next digit (9) of the dividend behind the 47 and repeat the process: 479 / 61

On to step 5:
479 divided by 61 is 7 with a remainder of 52.
Record the quotient 7 as the next digit in the result. 
Result so far: 667.0
Subtracting 427 from 479 leaves us with 52.
Take the next digit (2) from the dividend and append it to 52, then repeat: 522 / 61

Advancing to step 6:
When dividing 522 by 61, we get 8 with a remainder of 34.
The number 8 becomes the next digit in our result. 
Result so far: 6678.0
Subtract 488 from 522 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
If we divide 340 by 61, we get 5 and a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 6678.5
If we take 305 away from 340, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 8:
When dividing 350 by 61, we get 5 with a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 6678.55
If we subtract 305 from 350, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 6678.55 with a balance of 0.045.