856813 ÷ 61 
We're looking to find how many times 61 goes into 856813.

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
The remainder is 8 after subtracting 0 from 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 61

Moving on to step 2:
61 can be fit into 85 1 times, resulting in a remainder of 24.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 61 from 85 and we're left with 24.
Fetch the next digit (6) from the dividend, attach it to 24 and continue: 246 / 61

Advancing to step 3:
If we divide 246 by 61, we get 4 and a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we subtract 244 from 246, we get 2.
Append the next digit (8) from the dividend to 2 and continue with: 28 / 61

Advancing to step 4:
The number 61 fits into 28 0 times, leaving a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 140.0
Subtract 0 from 28 to get 28.
Append the next digit (1) from the dividend to 28 and continue with: 281 / 61

Advancing to step 5:
281 divided by 61 is 4 with a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 1404.0
If we subtract 244 from 281, we get 37.
Grab the next digit (3) from the dividend, add it to 37, then carry on: 373 / 61

Advancing to step 6:
If we divide 373 by 61, we get 6 and a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 14046.0
Subtracting 366 from 373 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 7:
61 goes into 70 1 times with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 14046.1
Subtract 61 from 70 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 8:
61 can be fit into 90 1 times, resulting in a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 14046.11
Deduct 61 from 90 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

The final result is 14046.11 with a remainder of 0.029.