We look at the division of 870131 by 61 
We're looking to find how many times 61 goes into 870131.

Let's proceed to step 1:
If we divide 8 by 61, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 61

On to step 2:
61 goes into 87 1 times with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 61 from 87, we get 26.
Include the next digit (0) from the dividend after 26, then repeat: 260 / 61

Let's proceed to step 3:
The number 61 fits into 260 4 times, leaving a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we take 244 away from 260, we end up with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 61

On to step 4:
If we divide 161 by 61, we get 2 and a remainder of 39.
The number 2 becomes the next digit in our result. 
Result so far: 142.0
Subtracting 122 from 161 leaves us with 39.
Take the next digit (3) from the dividend and append it to 39, then repeat: 393 / 61

On to step 5:
61 can be fit into 393 6 times, resulting in a remainder of 27.
The next digit of our result is 6. 
Result so far: 1426.0
Deduct 366 from 393 and we're left with 27.
Include the next digit (1) from the dividend after 27, then repeat: 271 / 61

Let's proceed to step 6:
When dividing 271 by 61, we get 4 with a remainder of 27.
The number 4 becomes the next digit in our result. 
Result so far: 14264.0
Deduct 244 from 271 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.

Let's proceed to step 7:
270 divided by 61 is 4 with a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 14264.4
Subtract 244 from 270 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 8:
61 can be fit into 260 4 times, resulting in a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 14264.44
If we subtract 244 from 260, we 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.

Our division results in 14264.44 with a remaining 0.016.