We look at the division of 851558 by 61 
Let's see how many times 61 fits into 851558.

Let's proceed to 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
Subtracting 0 from 8 leaves us with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 61

Moving on to step 2:
The number 61 fits into 85 1 times, leaving a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 61 from 85 and we're left with 24.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 61

Moving on to step 3:
241 divided by 61 is 3 with a remainder of 58.
The next digit of our result is 3. 
Result so far: 13.0
If we subtract 183 from 241, we get 58.
Bring next digit (5) of the dividend behind the 58 and repeat the process: 585 / 61

Let's proceed to step 4:
If we divide 585 by 61, we get 9 and a remainder of 36.
The next digit of our result is 9. 
Result so far: 139.0
If we subtract 549 from 585, we get 36.
Append the next digit (5) from the dividend to 36 and continue with: 365 / 61

Let's proceed to step 5:
61 goes into 365 5 times with a remainder of 60.
Write down 5 as next digit of the result. 
Result so far: 1395.0
Subtracting 305 from 365 leaves us with 60.
Fetch the next digit (8) from the dividend, attach it to 60 and continue: 608 / 61

On to step 6:
When dividing 608 by 61, we get 9 with a remainder of 59.
Record the quotient 9 as the next digit in the result. 
Result so far: 13959.0
Subtracting 549 from 608 leaves us with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Moving on to step 7:
590 divided by 61 is 9 with a remainder of 41.
The number 9 becomes the next digit in our result. 
Result so far: 13959.9
Subtract 549 from 590 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 8:
61 can be fit into 410 6 times, resulting in a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 13959.96
If we take 366 away from 410, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 9:
If we divide 440 by 61, we get 7 and a remainder of 13.
Write down 7 as next digit of the result. 
Result so far: 13959.967
Deduct 427 from 440 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 10:
61 can be fit into 130 2 times, resulting in a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 13959.9672
The remainder is 8 after subtracting 122 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 11:
The number 61 fits into 80 1 times, leaving a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 13959.96721
If we take 61 away from 80, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 12:
When dividing 190 by 61, we get 3 with a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 13959.967213
The remainder is 7 after subtracting 183 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 13:
61 goes into 70 1 times with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 13959.9672131
Deduct 61 from 70 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 14:
90 divided by 61 is 1 with a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 13959.96721311
The remainder is 29 after subtracting 61 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final result is 13959.96721311 with a remainder of 2.9e-08.