We divide 859286 by 61
We want to figure out the number of times 859286 can be divided by 61.

On to step 1:
61 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 61

Moving on to step 2:
When dividing 85 by 61, we get 1 with a remainder of 24.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 61 from 85 and we're left with 24.
Bring next digit (9) of the dividend behind the 24 and repeat the process: 249 / 61

Moving on to step 3:
The number 61 fits into 249 4 times, leaving a remainder of 5.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtracting 244 from 249 leaves us with 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 61

Moving on to step 4:
If we divide 52 by 61, we get 0 and a remainder of 52.
The next digit of our result is 0. 
Result so far: 140.0
The remainder is 52 after subtracting 0 from 52.
Fetch the next digit (8) from the dividend, attach it to 52 and continue: 528 / 61

Advancing to step 5:
61 can be fit into 528 8 times, resulting in a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 1408.0
If we take 488 away from 528, we end up with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 61

Advancing to step 6:
406 divided by 61 is 6 with a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 14086.0
Subtract 366 from 406 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 7:
61 goes into 400 6 times with a remainder of 34.
Put 6 as the next digit of the answer. 
Result so far: 14086.6
Subtracting 366 from 400 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 8:
61 can be fit into 340 5 times, resulting in a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 14086.65
The remainder is 35 after subtracting 305 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

On to step 9:
The number 61 fits into 350 5 times, leaving a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 14086.655
Subtracting 305 from 350 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 14086.655 with a remainder of 0.0045.