We look at the division of 865338 by 61 
We want to figure out the number of times 865338 can be divided by 61.

On to step 1:
8 divided by 61 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
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 / 61

Let's proceed to step 2:
The number 61 fits into 86 1 times, leaving a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 25 after subtracting 61 from 86.
Take the next digit (5) from the dividend and append it to 25, then repeat: 255 / 61

Moving on to step 3:
When dividing 255 by 61, we get 4 with a remainder of 11.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
If we subtract 244 from 255, we get 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 61

Moving on to step 4:
If we divide 113 by 61, we get 1 and a remainder of 52.
Use 1 as the next digit of our solution. 
Result so far: 141.0
Subtract 61 from 113 to get 52.
Include the next digit (3) from the dividend after 52, then repeat: 523 / 61

On to step 5:
When dividing 523 by 61, we get 8 with a remainder of 35.
The number 8 becomes the next digit in our result. 
Result so far: 1418.0
If we take 488 away from 523, we end up with 35.
Append the next digit (8) from the dividend to 35 and continue with: 358 / 61

Moving on to step 6:
61 can be fit into 358 5 times, resulting in a remainder of 53.
Record the quotient 5 as the next digit in the result. 
Result so far: 14185.0
If we subtract 305 from 358, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 7:
When dividing 530 by 61, we get 8 with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 14185.8
If we subtract 488 from 530, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 8:
The number 61 fits into 420 6 times, leaving a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 14185.86
Subtract 366 from 420 to get 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 9:
If we divide 540 by 61, we get 8 and a remainder of 52.
Use 8 as the next digit of our solution. 
Result so far: 14185.868
If we take 488 away from 540, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Step 10:
If we divide 520 by 61, we get 8 and a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 14185.8688
The remainder is 32 after subtracting 488 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 14185.8688 and a remainder of 0.00032.