We look at the division of 864957 by 61 
Let's see how many times 61 fits into 864957.

Step 1:
61 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 61

On to step 2:
When dividing 86 by 61, we get 1 with a remainder of 25.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 25 after subtracting 61 from 86.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 61

Step 3:
61 goes into 254 4 times with a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we take 244 away from 254, we end up with 10.
Take the next digit (9) from the dividend and append it to 10, then repeat: 109 / 61

Let's proceed to step 4:
61 goes into 109 1 times with a remainder of 48.
Put 1 as the next digit of the answer. 
Result so far: 141.0
Subtracting 61 from 109 leaves us with 48.
Include the next digit (5) from the dividend after 48, then repeat: 485 / 61

Going ahead to step 5:
61 goes into 485 7 times with a remainder of 58.
Use 7 as the next digit of our solution. 
Result so far: 1417.0
If we take 427 away from 485, we end up with 58.
Append the next digit (7) from the dividend to 58 and continue with: 587 / 61

Going ahead to step 6:
61 can be fit into 587 9 times, resulting in a remainder of 38.
Record the quotient 9 as the next digit in the result. 
Result so far: 14179.0
Deduct 549 from 587 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.

Step 7:
380 divided by 61 is 6 with a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 14179.6
The remainder is 14 after subtracting 366 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
140 divided by 61 is 2 with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 14179.62
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.

Going ahead to step 9:
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: 14179.622
If we take 122 away from 180, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

In conclusion, the division gives 14179.622 with a balance of 0.0058.