We look at the division of 854086 by 61 
Let's see how many times 61 fits into 854086.

On to step 1:
The number 61 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 61

Let's proceed to step 2:
61 goes into 85 1 times with a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 61 from 85 to get 24.
Include the next digit (4) from the dividend after 24, then repeat: 244 / 61

Step 3:
The number 61 fits into 244 4 times, leaving a remainder of 0.
The next digit of our result is 4. 
Result so far: 14.0
If we subtract 244 from 244, we get 0.
Take the next digit (0) from the dividend and append it to 0, then repeat: 0 / 61

Going ahead to step 4:
61 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 140.0
If we take 0 away from 0, we end up with 0.
Append the next digit (8) from the dividend to 0 and continue with: 8 / 61

On to step 5:
The number 61 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 1400.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 61

Moving on to step 6:
The number 61 fits into 86 1 times, leaving a remainder of 25.
Record the quotient 1 as the next digit in the result. 
Result so far: 14001.0
If we subtract 61 from 86, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 7:
If we divide 250 by 61, we get 4 and a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 14001.4
Deduct 244 from 250 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
60 divided by 61 is 0 with a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 14001.4
The remainder is 60 after subtracting 0 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 9:
When dividing 600 by 61, we get 9 with a remainder of 51.
Put 9 as the next digit of the answer. 
Result so far: 14001.409
Deduct 549 from 600 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 10:
61 can be fit into 510 8 times, resulting in a remainder of 22.
The next digit of our result is 8. 
Result so far: 14001.4098
Subtracting 488 from 510 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 11:
If we divide 220 by 61, we get 3 and a remainder of 37.
Put 3 as the next digit of the answer. 
Result so far: 14001.40983
Subtract 183 from 220 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 12:
61 can be fit into 370 6 times, resulting in a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 14001.409836
Subtracting 366 from 370 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 13:
If we divide 40 by 61, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 14001.409836
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 14:
400 divided by 61 is 6 with a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 14001.40983606
The remainder is 34 after subtracting 366 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

After the division, we end up with 14001.40983606 and a remainder of 3.4e-08.