We look at the division of 861296 by 61 
Let's see how many times 61 fits into 861296.

Going ahead to step 1:
The number 61 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 61

Going ahead to step 2:
If we divide 86 by 61, we get 1 and a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 61 from 86 and we're left with 25.
Bring next digit (1) of the dividend behind the 25 and repeat the process: 251 / 61

Going ahead to step 3:
61 can be fit into 251 4 times, resulting in a remainder of 7.
The next digit of our result is 4. 
Result so far: 14.0
Deduct 244 from 251 and we're left with 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 61

Step 4:
The number 61 fits into 72 1 times, leaving a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 141.0
If we take 61 away from 72, we end up with 11.
Bring next digit (9) of the dividend behind the 11 and repeat the process: 119 / 61

Step 5:
The number 61 fits into 119 1 times, leaving a remainder of 58.
Record the quotient 1 as the next digit in the result. 
Result so far: 1411.0
The remainder is 58 after subtracting 61 from 119.
Include the next digit (6) from the dividend after 58, then repeat: 586 / 61

Going ahead to step 6:
586 divided by 61 is 9 with a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 14119.0
Subtract 549 from 586 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Moving on to step 7:
61 goes into 370 6 times with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 14119.6
Subtract 366 from 370 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 8:
When dividing 40 by 61, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 14119.6
If we take 0 away from 40, 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.

Step 9:
400 divided by 61 is 6 with a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 14119.606
Subtracting 366 from 400 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 10:
340 divided by 61 is 5 with a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 14119.6065
If we take 305 away from 340, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 11:
61 can be fit into 350 5 times, resulting in a remainder of 45.
The next digit of our result is 5. 
Result so far: 14119.60655
If we take 305 away from 350, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 14119.60655 with a remainder of 4.5e-05.