We look at the division of 851660 by 12 
We're looking to find how many times 12 goes into 851660.

Let's proceed to step 1:
12 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of 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 / 12

Going ahead to step 2:
If we divide 85 by 12, we get 7 and a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 84 from 85 leaves us with 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 12

On to step 3:
11 divided by 12 is 0 with a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 70.0
Subtract 0 from 11 to get 11.
Take the next digit (6) from the dividend and append it to 11, then repeat: 116 / 12

Advancing to step 4:
When dividing 116 by 12, we get 9 with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 709.0
If we subtract 108 from 116, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 12

Going ahead to step 5:
12 goes into 86 7 times with a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 7097.0
Subtract 84 from 86 to get 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 12

Moving on to step 6:
If we divide 20 by 12, we get 1 and a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 70971.0
Deduct 12 from 20 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 7:
When dividing 80 by 12, we get 6 with a remainder of 8.
The next digit of our result is 6. 
Result so far: 70971.6
If we take 72 away from 80, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 8:
12 can be fit into 80 6 times, resulting in a remainder of 8.
The number 6 becomes the next digit in our result. 
Result so far: 70971.66
The remainder is 8 after subtracting 72 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 70971.66 with a balance of 0.008.