851272 ÷ 61 
We want to divide 851272 by 61.

Moving on to step 1:
61 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 61

Step 2:
If we divide 85 by 61, we get 1 and a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 61 from 85, we get 24.
Fetch the next digit (1) from the dividend, attach it to 24 and continue: 241 / 61

Step 3:
The number 61 fits into 241 3 times, leaving a remainder of 58.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 183 from 241 leaves us with 58.
Take the next digit (2) from the dividend and append it to 58, then repeat: 582 / 61

Moving on to step 4:
If we divide 582 by 61, we get 9 and a remainder of 33.
Write down 9 as next digit of the result. 
Result so far: 139.0
Deduct 549 from 582 and we're left with 33.
Bring next digit (7) of the dividend behind the 33 and repeat the process: 337 / 61

Step 5:
61 goes into 337 5 times with a remainder of 32.
Put 5 as the next digit of the answer. 
Result so far: 1395.0
If we subtract 305 from 337, we get 32.
Include the next digit (2) from the dividend after 32, then repeat: 322 / 61

Advancing to step 6:
322 divided by 61 is 5 with a remainder of 17.
Use 5 as the next digit of our solution. 
Result so far: 13955.0
The remainder is 17 after subtracting 305 from 322.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
61 can be fit into 170 2 times, resulting in a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 13955.2
Subtract 122 from 170 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 8:
480 divided by 61 is 7 with a remainder of 53.
Write down 7 as next digit of the result. 
Result so far: 13955.27
If we take 427 away from 480, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 9:
The number 61 fits into 530 8 times, leaving a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 13955.278
The remainder is 42 after subtracting 488 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 10:
61 can be fit into 420 6 times, resulting in a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 13955.2786
If we take 366 away from 420, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 11:
The number 61 fits into 540 8 times, leaving a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 13955.27868
The remainder is 52 after subtracting 488 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 12:
When dividing 520 by 61, we get 8 with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 13955.278688
Subtract 488 from 520 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 13955.278688 with a balance of 3.2e-06.