We look at the division of 860322 by 61 
We're looking to find how many times 61 goes into 860322.

On to step 1:
8 divided by 61 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 61

Let's proceed 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
If we take 61 away from 86, we end up with 25.
Grab the next digit (0) from the dividend, add it to 25, then carry on: 250 / 61

Step 3:
When dividing 250 by 61, we get 4 with a remainder of 6.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtracting 244 from 250 leaves us with 6.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 61

Let's proceed to step 4:
61 can be fit into 63 1 times, resulting in a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 141.0
Subtracting 61 from 63 leaves us with 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 61

Let's proceed to step 5:
22 divided by 61 is 0 with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 1410.0
Subtracting 0 from 22 leaves us with 22.
Fetch the next digit (2) from the dividend, attach it to 22 and continue: 222 / 61

Let's proceed to step 6:
When dividing 222 by 61, we get 3 with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 14103.0
If we take 183 away from 222, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 7:
390 divided by 61 is 6 with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 14103.6
If we subtract 366 from 390, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 8:
If we divide 240 by 61, we get 3 and a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 14103.63
Subtract 183 from 240 to get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Going ahead to step 9:
61 goes into 570 9 times with a remainder of 21.
The next digit of our result is 9. 
Result so far: 14103.639
Deduct 549 from 570 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 10:
61 goes into 210 3 times with a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 14103.6393
If we take 183 away from 210, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Going ahead to step 11:
The number 61 fits into 270 4 times, leaving a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 14103.63934
The remainder is 26 after subtracting 244 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 12:
When dividing 260 by 61, we get 4 with a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 14103.639344
Subtracting 244 from 260 leaves us 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.

The final result is 14103.639344 with a remainder of 1.6e-06.