Let's divide 861503 by 61
Our goal is to divide 861503 by 61.

Going ahead to step 1:
When dividing 8 by 61, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 61

On to step 2:
86 divided by 61 is 1 with a remainder of 25.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 61 from 86 to get 25.
Bring next digit (1) of the dividend behind the 25 and repeat the process: 251 / 61

Let's proceed to step 3:
The number 61 fits into 251 4 times, leaving a remainder of 7.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we take 244 away from 251, we end up with 7.
Grab the next digit (5) from the dividend, add it to 7, then carry on: 75 / 61

On to step 4:
If we divide 75 by 61, we get 1 and a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 141.0
If we subtract 61 from 75, we get 14.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 61

Step 5:
When dividing 140 by 61, we get 2 with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 1412.0
If we take 122 away from 140, we end up with 18.
Take the next digit (3) from the dividend and append it to 18, then repeat: 183 / 61

Going ahead to step 6:
61 can be fit into 183 3 times, resulting in a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 14123.0
Deduct 183 from 183 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
61 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 14123.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
If we divide 0 by 61, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 14123.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 14123.0, and the remainder is 0.0.