We look at the division of 861430 by 60 
Let's see how many times 60 fits into 861430.

Advancing to step 1:
60 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 60

Advancing to step 2:
60 can be fit into 86 1 times, resulting in a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 60 from 86 and we're left with 26.
Fetch the next digit (1) from the dividend, attach it to 26 and continue: 261 / 60

Going ahead to step 3:
60 can be fit into 261 4 times, resulting in a remainder of 21.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
The remainder is 21 after subtracting 240 from 261.
Take the next digit (4) from the dividend and append it to 21, then repeat: 214 / 60

Advancing to step 4:
60 can be fit into 214 3 times, resulting in a remainder of 34.
Put 3 as the next digit of the answer. 
Result so far: 143.0
If we subtract 180 from 214, we get 34.
Include the next digit (3) from the dividend after 34, then repeat: 343 / 60

Step 5:
343 divided by 60 is 5 with a remainder of 43.
Use 5 as the next digit of our solution. 
Result so far: 1435.0
The remainder is 43 after subtracting 300 from 343.
Fetch the next digit (0) from the dividend, attach it to 43 and continue: 430 / 60

Moving on to step 6:
The number 60 fits into 430 7 times, leaving a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 14357.0
If we take 420 away from 430, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 7:
100 divided by 60 is 1 with a remainder of 40.
Write down 1 as next digit of the result. 
Result so far: 14357.1
The remainder is 40 after subtracting 60 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
When dividing 400 by 60, we get 6 with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 14357.16
If we take 360 away from 400, we end up with 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 9:
60 can be fit into 400 6 times, resulting in a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 14357.166
If we take 360 away from 400, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 14357.166 and a remainder of 0.004.