Let's divide 860249 by 61
We want to divide 860249 by 61.

Advancing to step 1:
The number 61 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 61

Moving on to step 2:
86 divided by 61 is 1 with a remainder of 25.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 61 from 86 and we're left with 25.
Take the next digit (0) from the dividend and append it to 25, then repeat: 250 / 61

Moving on to step 3:
61 goes into 250 4 times with a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Subtract 244 from 250 to get 6.
Grab the next digit (2) from the dividend, add it to 6, then carry on: 62 / 61

Going ahead to step 4:
61 can be fit into 62 1 times, resulting in a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 141.0
If we take 61 away from 62, we end up with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 61

Advancing to step 5:
14 divided by 61 is 0 with a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 1410.0
The remainder is 14 after subtracting 0 from 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 61

On to step 6:
The number 61 fits into 149 2 times, leaving a remainder of 27.
Put 2 as the next digit of the answer. 
Result so far: 14102.0
If we subtract 122 from 149, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 7:
61 goes into 270 4 times with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 14102.4
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:
When dividing 260 by 61, we get 4 with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 14102.44
Deduct 244 from 260 and we're left with 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 14102.44 with a balance of 0.016.