We look at the division of 61108972 by 860 
Let's see how many times 860 fits into 61108972.

Let's proceed to step 1:
860 can be fit into 6 0 times, resulting in 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 / 860

Let's proceed to step 2:
The number 860 fits into 61 0 times, leaving a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Bring next digit (1) of the dividend behind the 61 and repeat the process: 611 / 860

Step 3:
860 goes into 611 0 times with a remainder of 611.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 611 to get 611.
Append the next digit (0) from the dividend to 611 and continue with: 6110 / 860

Let's proceed to step 4:
If we divide 6110 by 860, we get 7 and a remainder of 90.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 6020 from 6110 leaves us with 90.
Grab the next digit (8) from the dividend, add it to 90, then carry on: 908 / 860

Going ahead to step 5:
If we divide 908 by 860, we get 1 and a remainder of 48.
Record the quotient 1 as the next digit in the result. 
Result so far: 71.0
Deduct 860 from 908 and we're left with 48.
Append the next digit (9) from the dividend to 48 and continue with: 489 / 860

Going ahead to step 6:
When dividing 489 by 860, we get 0 with a remainder of 489.
The next digit of our result is 0. 
Result so far: 710.0
Deduct 0 from 489 and we're left with 489.
Append the next digit (7) from the dividend to 489 and continue with: 4897 / 860

Moving on to step 7:
860 can be fit into 4897 5 times, resulting in a remainder of 597.
The next digit of our result is 5. 
Result so far: 7105.0
Deduct 4300 from 4897 and we're left with 597.
Grab the next digit (2) from the dividend, add it to 597, then carry on: 5972 / 860

On to step 8:
If we divide 5972 by 860, we get 6 and a remainder of 812.
The number 6 becomes the next digit in our result. 
Result so far: 71056.0
If we take 5160 away from 5972, we end up with 812.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8120, and continue the process.

Step 9:
The number 860 fits into 8120 9 times, leaving a remainder of 380.
Use 9 as the next digit of our solution. 
Result so far: 71056.9
If we subtract 7740 from 8120, we get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 10:
860 can be fit into 3800 4 times, resulting in a remainder of 360.
Record the quotient 4 as the next digit in the result. 
Result so far: 71056.94
Subtract 3440 from 3800 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Step 11:
When dividing 3600 by 860, we get 4 with a remainder of 160.
Write down 4 as next digit of the result. 
Result so far: 71056.944
If we subtract 3440 from 3600, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 71056.944 with a balance of 0.016.