61327495 divided by 521 
Our goal is to divide 61327495 by 521.

Moving on to step 1:
When dividing 6 by 521, we get 0 with a remainder of 6.
Write down 0 as next digit of the result. 
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 / 521

Going ahead to step 2:
61 divided by 521 is 0 with a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Include the next digit (3) from the dividend after 61, then repeat: 613 / 521

Step 3:
When dividing 613 by 521, we get 1 with a remainder of 92.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 521 from 613 and we're left with 92.
Grab the next digit (2) from the dividend, add it to 92, then carry on: 922 / 521

Let's proceed to step 4:
If we divide 922 by 521, we get 1 and a remainder of 401.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Deduct 521 from 922 and we're left with 401.
Take the next digit (7) from the dividend and append it to 401, then repeat: 4017 / 521

Advancing to step 5:
If we divide 4017 by 521, we get 7 and a remainder of 370.
The next digit of our result is 7. 
Result so far: 117.0
If we take 3647 away from 4017, we end up with 370.
Fetch the next digit (4) from the dividend, attach it to 370 and continue: 3704 / 521

On to step 6:
521 goes into 3704 7 times with a remainder of 57.
The next digit of our result is 7. 
Result so far: 1177.0
Subtract 3647 from 3704 to get 57.
Append the next digit (9) from the dividend to 57 and continue with: 579 / 521

On to step 7:
If we divide 579 by 521, we get 1 and a remainder of 58.
Put 1 as the next digit of the answer. 
Result so far: 11771.0
The remainder is 58 after subtracting 521 from 579.
Append the next digit (5) from the dividend to 58 and continue with: 585 / 521

Advancing to step 8:
When dividing 585 by 521, we get 1 with a remainder of 64.
Put 1 as the next digit of the answer. 
Result so far: 117711.0
The remainder is 64 after subtracting 521 from 585.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 9:
521 can be fit into 640 1 times, resulting in a remainder of 119.
Write down 1 as next digit of the result. 
Result so far: 117711.1
Subtracting 521 from 640 leaves us with 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Going ahead to step 10:
If we divide 1190 by 521, we get 2 and a remainder of 148.
Record the quotient 2 as the next digit in the result. 
Result so far: 117711.12
Subtract 1042 from 1190 to get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Let's proceed to step 11:
521 can be fit into 1480 2 times, resulting in a remainder of 438.
Use 2 as the next digit of our solution. 
Result so far: 117711.122
The remainder is 438 after subtracting 1042 from 1480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

In conclusion, the division gives 117711.122 with a balance of 0.0438.