We're dividing 812852 by 61 
We want to figure out the number of times 812852 can be divided by 61.

Step 1:
8 divided by 61 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 61

Going ahead to step 2:
61 can be fit into 81 1 times, resulting in a remainder of 20.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 61 from 81, we get 20.
Grab the next digit (2) from the dividend, add it to 20, then carry on: 202 / 61

On to step 3:
If we divide 202 by 61, we get 3 and a remainder of 19.
The next digit of our result is 3. 
Result so far: 13.0
If we take 183 away from 202, we end up with 19.
Take the next digit (8) from the dividend and append it to 19, then repeat: 198 / 61

Let's proceed to step 4:
61 goes into 198 3 times with a remainder of 15.
Put 3 as the next digit of the answer. 
Result so far: 133.0
Deduct 183 from 198 and we're left with 15.
Take the next digit (5) from the dividend and append it to 15, then repeat: 155 / 61

Moving on to step 5:
If we divide 155 by 61, we get 2 and a remainder of 33.
Record the quotient 2 as the next digit in the result. 
Result so far: 1332.0
The remainder is 33 after subtracting 122 from 155.
Append the next digit (2) from the dividend to 33 and continue with: 332 / 61

Moving on to step 6:
When dividing 332 by 61, we get 5 with a remainder of 27.
The next digit of our result is 5. 
Result so far: 13325.0
Deduct 305 from 332 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 7:
When dividing 270 by 61, we get 4 with a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 13325.4
Deduct 244 from 270 and we're left 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.

Going ahead to step 8:
If we divide 260 by 61, we get 4 and a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 13325.44
Subtract 244 from 260 to get 16.
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 13325.44 with a balance of 0.016.