We're dividing 856814 by 61 
We're looking to find how many times 61 goes into 856814.

On to 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
Subtract 0 from 8 to get 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 61

Let's proceed 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
If we subtract 61 from 85, we get 24.
Take the next digit (6) from the dividend and append it to 24, then repeat: 246 / 61

On to step 3:
61 can be fit into 246 4 times, resulting in a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 14.0
The remainder is 2 after subtracting 244 from 246.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 61

Advancing to step 4:
61 goes into 28 0 times with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 140.0
If we take 0 away from 28, we end up with 28.
Fetch the next digit (1) from the dividend, attach it to 28 and continue: 281 / 61

Advancing to step 5:
281 divided by 61 is 4 with a remainder of 37.
The next digit of our result is 4. 
Result so far: 1404.0
Subtract 244 from 281 to get 37.
Grab the next digit (4) from the dividend, add it to 37, then carry on: 374 / 61

Advancing to step 6:
The number 61 fits into 374 6 times, leaving a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 14046.0
Deduct 366 from 374 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 7:
61 goes into 80 1 times with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 14046.1
Subtract 61 from 80 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 8:
The number 61 fits into 190 3 times, leaving a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 14046.13
Subtracting 183 from 190 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.

Moving on to step 9:
When dividing 70 by 61, we get 1 with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 14046.131
Deduct 61 from 70 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Advancing to step 10:
61 can be fit into 90 1 times, resulting in a remainder of 29.
Record the quotient 1 as the next digit in the result. 
Result so far: 14046.1311
If we take 61 away from 90, we end up 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.

In conclusion, the division gives 14046.1311 with a balance of 0.00029.