We look at the division of 851526 by 61 
We want to figure out the number of times 851526 can be divided by 61.

Advancing to step 1:
The number 61 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 61

Let's proceed to step 2:
85 divided by 61 is 1 with a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 61 away from 85, we end up with 24.
Grab the next digit (1) from the dividend, add it to 24, then carry on: 241 / 61

Advancing to step 3:
When dividing 241 by 61, we get 3 with a remainder of 58.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
If we take 183 away from 241, we end up with 58.
Include the next digit (5) from the dividend after 58, then repeat: 585 / 61

Step 4:
61 goes into 585 9 times with a remainder of 36.
Record the quotient 9 as the next digit in the result. 
Result so far: 139.0
If we take 549 away from 585, we end up with 36.
Bring next digit (2) of the dividend behind the 36 and repeat the process: 362 / 61

Let's proceed to step 5:
61 can be fit into 362 5 times, resulting in a remainder of 57.
Write down 5 as next digit of the result. 
Result so far: 1395.0
Subtracting 305 from 362 leaves us with 57.
Fetch the next digit (6) from the dividend, attach it to 57 and continue: 576 / 61

Moving on to step 6:
When dividing 576 by 61, we get 9 with a remainder of 27.
Put 9 as the next digit of the answer. 
Result so far: 13959.0
The remainder is 27 after subtracting 549 from 576.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 7:
The number 61 fits into 270 4 times, leaving a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 13959.4
Subtracting 244 from 270 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 8:
260 divided by 61 is 4 with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 13959.44
The remainder is 16 after subtracting 244 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 13959.44 with a balance of 0.016.