We look at the division of 860440 by 61 
Let's see how many times 61 fits into 860440.

Going ahead to step 1:
61 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 61

Step 2:
61 goes into 86 1 times with a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 61 from 86 to get 25.
Append the next digit (0) from the dividend to 25 and continue with: 250 / 61

Let's proceed to step 3:
When dividing 250 by 61, we get 4 with a remainder of 6.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
The remainder is 6 after subtracting 244 from 250.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 61

Let's proceed to step 4:
64 divided by 61 is 1 with a remainder of 3.
Record the quotient 1 as the next digit in the result. 
Result so far: 141.0
Deduct 61 from 64 and we're left with 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 61

Going ahead to step 5:
If we divide 34 by 61, we get 0 and a remainder of 34.
The number 0 becomes the next digit in our result. 
Result so far: 1410.0
Deduct 0 from 34 and we're left with 34.
Append the next digit (0) from the dividend to 34 and continue with: 340 / 61

On to step 6:
340 divided by 61 is 5 with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 14105.0
If we take 305 away from 340, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 7:
When dividing 350 by 61, we get 5 with a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 14105.5
The remainder is 45 after subtracting 305 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 8:
61 goes into 450 7 times with a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 14105.57
Deduct 427 from 450 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 9:
The number 61 fits into 230 3 times, leaving a remainder of 47.
Write down 3 as next digit of the result. 
Result so far: 14105.573
If we subtract 183 from 230, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 10:
470 divided by 61 is 7 with a remainder of 43.
Write down 7 as next digit of the result. 
Result so far: 14105.5737
If we take 427 away from 470, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 11:
61 goes into 430 7 times with a remainder of 3.
The next digit of our result is 7. 
Result so far: 14105.57377
If we subtract 427 from 430, we get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Our division results in 14105.57377 with a remaining 3e-06.