We're dividing 851379 by 61 
We want to figure out the number of times 851379 can be divided by 61.

Advancing to step 1:
The number 61 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 61

On to step 2:
85 divided by 61 is 1 with a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 24 after subtracting 61 from 85.
Append the next digit (1) from the dividend to 24 and continue with: 241 / 61

Step 3:
The number 61 fits into 241 3 times, leaving a remainder of 58.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 183 from 241 and we're left with 58.
Bring next digit (3) of the dividend behind the 58 and repeat the process: 583 / 61

Let's proceed to step 4:
583 divided by 61 is 9 with a remainder of 34.
The number 9 becomes the next digit in our result. 
Result so far: 139.0
If we subtract 549 from 583, we get 34.
Bring next digit (7) of the dividend behind the 34 and repeat the process: 347 / 61

Moving on to step 5:
The number 61 fits into 347 5 times, leaving a remainder of 42.
Write down 5 as next digit of the result. 
Result so far: 1395.0
The remainder is 42 after subtracting 305 from 347.
Grab the next digit (9) from the dividend, add it to 42, then carry on: 429 / 61

Advancing to step 6:
61 can be fit into 429 7 times, resulting in a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 13957.0
Subtracting 427 from 429 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 7:
20 divided by 61 is 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 13957.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 8:
The number 61 fits into 200 3 times, leaving a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 13957.03
If we take 183 away from 200, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 9:
If we divide 170 by 61, we get 2 and a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 13957.032
The remainder is 48 after subtracting 122 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 10:
The number 61 fits into 480 7 times, leaving a remainder of 53.
The next digit of our result is 7. 
Result so far: 13957.0327
If we subtract 427 from 480, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Advancing to step 11:
If we divide 530 by 61, we get 8 and a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 13957.03278
If we take 488 away from 530, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 12:
61 goes into 420 6 times with a remainder of 54.
Use 6 as the next digit of our solution. 
Result so far: 13957.032786
The remainder is 54 after subtracting 366 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 13:
61 goes into 540 8 times with a remainder of 52.
The next digit of our result is 8. 
Result so far: 13957.0327868
Deduct 488 from 540 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 14:
61 can be fit into 520 8 times, resulting in a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 13957.03278688
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 13957.03278688 with a balance of 3.2e-08.