We're dividing 854027 by 61 
We're looking to find how many times 61 goes into 854027.

Moving on to step 1:
If we divide 8 by 61, we get 0 and 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.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 61

Let's proceed to step 2:
When dividing 85 by 61, we get 1 with a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 61 from 85 and we're left with 24.
Bring next digit (4) of the dividend behind the 24 and repeat the process: 244 / 61

Moving on to step 3:
If we divide 244 by 61, we get 4 and a remainder of 0.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Subtract 244 from 244 to get 0.
Take the next digit (0) from the dividend and append it to 0, then repeat: 0 / 61

Going ahead to step 4:
The number 61 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 140.0
If we take 0 away from 0, we end up with 0.
Include the next digit (2) from the dividend after 0, then repeat: 2 / 61

Moving on to step 5:
61 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 1400.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 61

Advancing to step 6:
61 can be fit into 27 0 times, resulting in a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 14000.0
If we take 0 away from 27, 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.

Let's proceed to step 7:
61 can be fit into 270 4 times, resulting in a remainder of 26.
Write down 4 as next digit of the result. 
Result so far: 14000.4
Subtracting 244 from 270 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 8:
260 divided by 61 is 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 14000.44
If we subtract 244 from 260, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 14000.44 with a balance of 0.016.