We look at the division of 61000439 by 86 
We want to figure out the number of times 61000439 can be divided by 86.

On to step 1:
The number 86 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 86

Going ahead to step 2:
If we divide 61 by 86, we get 0 and a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Bring next digit (0) of the dividend behind the 61 and repeat the process: 610 / 86

Moving on to step 3:
When dividing 610 by 86, we get 7 with a remainder of 8.
Write down 7 as next digit of the result. 
Result so far: 7.0
Deduct 602 from 610 and we're left with 8.
Append the next digit (0) from the dividend to 8 and continue with: 80 / 86

Advancing to step 4:
80 divided by 86 is 0 with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 70.0
Subtracting 0 from 80 leaves us with 80.
Include the next digit (0) from the dividend after 80, then repeat: 800 / 86

Let's proceed to step 5:
If we divide 800 by 86, we get 9 and a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 709.0
Subtracting 774 from 800 leaves us with 26.
Grab the next digit (4) from the dividend, add it to 26, then carry on: 264 / 86

Going ahead to step 6:
264 divided by 86 is 3 with a remainder of 6.
Record the quotient 3 as the next digit in the result. 
Result so far: 7093.0
If we subtract 258 from 264, we get 6.
Append the next digit (3) from the dividend to 6 and continue with: 63 / 86

Step 7:
86 goes into 63 0 times with a remainder of 63.
Use 0 as the next digit of our solution. 
Result so far: 70930.0
If we take 0 away from 63, we end up with 63.
Bring next digit (9) of the dividend behind the 63 and repeat the process: 639 / 86

Moving on to step 8:
639 divided by 86 is 7 with a remainder of 37.
Use 7 as the next digit of our solution. 
Result so far: 709307.0
Subtract 602 from 639 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.

Going ahead to step 9:
The number 86 fits into 370 4 times, leaving a remainder of 26.
The next digit of our result is 4. 
Result so far: 709307.4
Deduct 344 from 370 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 10:
86 goes into 260 3 times with a remainder of 2.
The next digit of our result is 3. 
Result so far: 709307.43
Subtract 258 from 260 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 11:
The number 86 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 709307.43
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 12:
The number 86 fits into 200 2 times, leaving a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 709307.4302
The remainder is 28 after subtracting 172 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 13:
When dividing 280 by 86, we get 3 with a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 709307.43023
Deduct 258 from 280 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 14:
220 divided by 86 is 2 with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 709307.430232
If we take 172 away from 220, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 15:
480 divided by 86 is 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 709307.4302325
If we take 430 away from 480, 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 16:
500 divided by 86 is 5 with a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 709307.43023255
If we take 430 away from 500, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 709307.43023255 with a balance of 7e-08.