We look at the division of 61659409 by 432 
We want to figure out the number of times 61659409 can be divided by 432.

Advancing to step 1:
When dividing 6 by 432, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 432

Let's proceed to step 2:
61 divided by 432 is 0 with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Bring next digit (6) of the dividend behind the 61 and repeat the process: 616 / 432

Let's proceed to step 3:
If we divide 616 by 432, we get 1 and a remainder of 184.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 432 from 616 leaves us with 184.
Grab the next digit (5) from the dividend, add it to 184, then carry on: 1845 / 432

Advancing to step 4:
432 can be fit into 1845 4 times, resulting in a remainder of 117.
The next digit of our result is 4. 
Result so far: 14.0
The remainder is 117 after subtracting 1728 from 1845.
Take the next digit (9) from the dividend and append it to 117, then repeat: 1179 / 432

Going ahead to step 5:
432 can be fit into 1179 2 times, resulting in a remainder of 315.
The next digit of our result is 2. 
Result so far: 142.0
If we subtract 864 from 1179, we get 315.
Take the next digit (4) from the dividend and append it to 315, then repeat: 3154 / 432

Advancing to step 6:
3154 divided by 432 is 7 with a remainder of 130.
Put 7 as the next digit of the answer. 
Result so far: 1427.0
If we subtract 3024 from 3154, we get 130.
Bring next digit (0) of the dividend behind the 130 and repeat the process: 1300 / 432

Advancing to step 7:
If we divide 1300 by 432, we get 3 and a remainder of 4.
Put 3 as the next digit of the answer. 
Result so far: 14273.0
Subtract 1296 from 1300 to get 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 432

Going ahead to step 8:
If we divide 49 by 432, we get 0 and a remainder of 49.
The number 0 becomes the next digit in our result. 
Result so far: 142730.0
Deduct 0 from 49 and we're left with 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Moving on to step 9:
When dividing 490 by 432, we get 1 with a remainder of 58.
Record the quotient 1 as the next digit in the result. 
Result so far: 142730.1
If we subtract 432 from 490, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 10:
If we divide 580 by 432, we get 1 and a remainder of 148.
Record the quotient 1 as the next digit in the result. 
Result so far: 142730.11
Deduct 432 from 580 and we're left with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

In conclusion, the division gives 142730.11 with a balance of 0.148.