61426049 ÷ 857 
Our goal is to divide 61426049 by 857.

Step 1:
When dividing 6 by 857, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 857

Moving on to step 2:
The number 857 fits into 61 0 times, leaving a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Append the next digit (4) from the dividend to 61 and continue with: 614 / 857

Advancing to step 3:
857 goes into 614 0 times with a remainder of 614.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 614, we get 614.
Fetch the next digit (2) from the dividend, attach it to 614 and continue: 6142 / 857

On to step 4:
When dividing 6142 by 857, we get 7 with a remainder of 143.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtracting 5999 from 6142 leaves us with 143.
Fetch the next digit (6) from the dividend, attach it to 143 and continue: 1436 / 857

Going ahead to step 5:
857 goes into 1436 1 times with a remainder of 579.
Use 1 as the next digit of our solution. 
Result so far: 71.0
If we take 857 away from 1436, we end up with 579.
Bring next digit (0) of the dividend behind the 579 and repeat the process: 5790 / 857

Step 6:
857 goes into 5790 6 times with a remainder of 648.
Write down 6 as next digit of the result. 
Result so far: 716.0
If we subtract 5142 from 5790, we get 648.
Include the next digit (4) from the dividend after 648, then repeat: 6484 / 857

Step 7:
857 goes into 6484 7 times with a remainder of 485.
Put 7 as the next digit of the answer. 
Result so far: 7167.0
Subtract 5999 from 6484 to get 485.
Append the next digit (9) from the dividend to 485 and continue with: 4859 / 857

On to step 8:
857 can be fit into 4859 5 times, resulting in a remainder of 574.
Record the quotient 5 as the next digit in the result. 
Result so far: 71675.0
Subtracting 4285 from 4859 leaves us with 574.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5740, and continue the process.

Step 9:
857 can be fit into 5740 6 times, resulting in a remainder of 598.
Put 6 as the next digit of the answer. 
Result so far: 71675.6
Deduct 5142 from 5740 and we're left with 598.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5980, and continue the process.

Step 10:
857 can be fit into 5980 6 times, resulting in a remainder of 838.
The next digit of our result is 6. 
Result so far: 71675.66
Subtract 5142 from 5980 to get 838.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8380, and continue the process.

In conclusion, the division gives 71675.66 with a balance of 0.838.