We look at the division of 61158027 by 86 
Our goal is to divide 61158027 by 86.

On to step 1:
86 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 86

Moving on to step 2:
86 goes into 61 0 times with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Fetch the next digit (1) from the dividend, attach it to 61 and continue: 611 / 86

Let's proceed to step 3:
86 goes into 611 7 times with a remainder of 9.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
The remainder is 9 after subtracting 602 from 611.
Take the next digit (5) from the dividend and append it to 9, then repeat: 95 / 86

Moving on to step 4:
86 goes into 95 1 times with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 71.0
Subtracting 86 from 95 leaves us with 9.
Grab the next digit (8) from the dividend, add it to 9, then carry on: 98 / 86

Let's proceed to step 5:
The number 86 fits into 98 1 times, leaving a remainder of 12.
The next digit of our result is 1. 
Result so far: 711.0
The remainder is 12 after subtracting 86 from 98.
Bring next digit (0) of the dividend behind the 12 and repeat the process: 120 / 86

Going ahead to step 6:
86 goes into 120 1 times with a remainder of 34.
Use 1 as the next digit of our solution. 
Result so far: 7111.0
If we subtract 86 from 120, we get 34.
Fetch the next digit (2) from the dividend, attach it to 34 and continue: 342 / 86

Going ahead to step 7:
If we divide 342 by 86, we get 3 and a remainder of 84.
Record the quotient 3 as the next digit in the result. 
Result so far: 71113.0
Subtract 258 from 342 to get 84.
Grab the next digit (7) from the dividend, add it to 84, then carry on: 847 / 86

Going ahead to step 8:
86 can be fit into 847 9 times, resulting in a remainder of 73.
Write down 9 as next digit of the result. 
Result so far: 711139.0
Subtracting 774 from 847 leaves us with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 9:
86 goes into 730 8 times with a remainder of 42.
Record the quotient 8 as the next digit in the result. 
Result so far: 711139.8
Deduct 688 from 730 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 10:
The number 86 fits into 420 4 times, leaving a remainder of 76.
The number 4 becomes the next digit in our result. 
Result so far: 711139.84
Deduct 344 from 420 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 11:
When dividing 760 by 86, we get 8 with a remainder of 72.
The next digit of our result is 8. 
Result so far: 711139.848
Deduct 688 from 760 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 12:
When dividing 720 by 86, we get 8 with a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 711139.8488
Subtracting 688 from 720 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 711139.8488 with a balance of 0.00032.