We're dividing 60973734 by 861 
We're looking to find how many times 861 goes into 60973734.

On to step 1:
If we divide 6 by 861, we get 0 and a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 861

Moving on to step 2:
60 divided by 861 is 0 with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 60 to get 60.
Bring next digit (9) of the dividend behind the 60 and repeat the process: 609 / 861

Let's proceed to step 3:
609 divided by 861 is 0 with a remainder of 609.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 609 to get 609.
Grab the next digit (7) from the dividend, add it to 609, then carry on: 6097 / 861

Step 4:
The number 861 fits into 6097 7 times, leaving a remainder of 70.
Write down 7 as next digit of the result. 
Result so far: 7.0
Deduct 6027 from 6097 and we're left with 70.
Include the next digit (3) from the dividend after 70, then repeat: 703 / 861

On to step 5:
861 can be fit into 703 0 times, resulting in a remainder of 703.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
Subtract 0 from 703 to get 703.
Take the next digit (7) from the dividend and append it to 703, then repeat: 7037 / 861

Step 6:
861 can be fit into 7037 8 times, resulting in a remainder of 149.
Write down 8 as next digit of the result. 
Result so far: 708.0
The remainder is 149 after subtracting 6888 from 7037.
Take the next digit (3) from the dividend and append it to 149, then repeat: 1493 / 861

On to step 7:
861 can be fit into 1493 1 times, resulting in a remainder of 632.
Use 1 as the next digit of our solution. 
Result so far: 7081.0
Subtracting 861 from 1493 leaves us with 632.
Grab the next digit (4) from the dividend, add it to 632, then carry on: 6324 / 861

Step 8:
When dividing 6324 by 861, we get 7 with a remainder of 297.
Record the quotient 7 as the next digit in the result. 
Result so far: 70817.0
Deduct 6027 from 6324 and we're left with 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Moving on to step 9:
If we divide 2970 by 861, we get 3 and a remainder of 387.
Write down 3 as next digit of the result. 
Result so far: 70817.3
If we subtract 2583 from 2970, we get 387.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3870, and continue the process.

Going ahead to step 10:
861 can be fit into 3870 4 times, resulting in a remainder of 426.
Use 4 as the next digit of our solution. 
Result so far: 70817.34
Subtracting 3444 from 3870 leaves us with 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Moving on to step 11:
The number 861 fits into 4260 4 times, leaving a remainder of 816.
Put 4 as the next digit of the answer. 
Result so far: 70817.344
The remainder is 816 after subtracting 3444 from 4260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8160, and continue the process.

In conclusion, the division gives 70817.344 with a balance of 0.0816.