We look at the division of 852159 by 61 
We're looking to find how many times 61 goes into 852159.

Step 1:
8 divided by 61 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 61

Step 2:
61 can be fit into 85 1 times, resulting in a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 24 after subtracting 61 from 85.
Grab the next digit (2) from the dividend, add it to 24, then carry on: 242 / 61

Going ahead to step 3:
61 goes into 242 3 times with a remainder of 59.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 183 from 242 leaves us with 59.
Append the next digit (1) from the dividend to 59 and continue with: 591 / 61

Moving on to step 4:
The number 61 fits into 591 9 times, leaving a remainder of 42.
Put 9 as the next digit of the answer. 
Result so far: 139.0
Subtracting 549 from 591 leaves us with 42.
Grab the next digit (5) from the dividend, add it to 42, then carry on: 425 / 61

Step 5:
425 divided by 61 is 6 with a remainder of 59.
Put 6 as the next digit of the answer. 
Result so far: 1396.0
If we subtract 366 from 425, we get 59.
Include the next digit (9) from the dividend after 59, then repeat: 599 / 61

Advancing to step 6:
When dividing 599 by 61, we get 9 with a remainder of 50.
Use 9 as the next digit of our solution. 
Result so far: 13969.0
If we take 549 away from 599, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 7:
If we divide 500 by 61, we get 8 and a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 13969.8
Subtracting 488 from 500 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
If we divide 120 by 61, we get 1 and a remainder of 59.
Record the quotient 1 as the next digit in the result. 
Result so far: 13969.81
If we take 61 away from 120, we end up 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 9:
The number 61 fits into 590 9 times, leaving a remainder of 41.
Use 9 as the next digit of our solution. 
Result so far: 13969.819
If we take 549 away from 590, we end up with 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 10:
410 divided by 61 is 6 with a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 13969.8196
Subtract 366 from 410 to get 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 11:
440 divided by 61 is 7 with a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 13969.81967
If we take 427 away from 440, we end up 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.

On to step 12:
61 goes into 130 2 times with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 13969.819672
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.

Going ahead to step 13:
If we divide 80 by 61, we get 1 and a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 13969.8196721
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.

Going ahead to step 14:
61 can be fit into 190 3 times, resulting in a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 13969.81967213
Subtracting 183 from 190 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

In conclusion, the division gives 13969.81967213 with a balance of 7e-09.