864752 ÷ 61 
We want to figure out the number of times 864752 can be divided by 61.

Step 1:
The number 61 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 61

Let's proceed to step 2:
If we divide 86 by 61, we get 1 and a remainder of 25.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 61 from 86 and we're left with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 61

Let's proceed to step 3:
The number 61 fits into 254 4 times, leaving a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 14.0
The remainder is 10 after subtracting 244 from 254.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 61

Going ahead to step 4:
61 goes into 107 1 times with a remainder of 46.
Write down 1 as next digit of the result. 
Result so far: 141.0
Subtracting 61 from 107 leaves us with 46.
Take the next digit (5) from the dividend and append it to 46, then repeat: 465 / 61

Advancing to step 5:
When dividing 465 by 61, we get 7 with a remainder of 38.
Record the quotient 7 as the next digit in the result. 
Result so far: 1417.0
The remainder is 38 after subtracting 427 from 465.
Bring next digit (2) of the dividend behind the 38 and repeat the process: 382 / 61

Advancing to step 6:
If we divide 382 by 61, we get 6 and a remainder of 16.
The next digit of our result is 6. 
Result so far: 14176.0
If we take 366 away from 382, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 7:
When dividing 160 by 61, we get 2 with a remainder of 38.
Write down 2 as next digit of the result. 
Result so far: 14176.2
Deduct 122 from 160 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 8:
When dividing 380 by 61, we get 6 with a remainder of 14.
Put 6 as the next digit of the answer. 
Result so far: 14176.26
If we subtract 366 from 380, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 9:
61 goes into 140 2 times with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 14176.262
If we subtract 122 from 140, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
The number 61 fits into 180 2 times, leaving a remainder of 58.
Put 2 as the next digit of the answer. 
Result so far: 14176.2622
If we subtract 122 from 180, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The final outcome is 14176.2622, with a leftover of 0.00058.