We look at the division of 854406 by 61 
Our goal is to divide 854406 by 61.

Step 1:
When dividing 8 by 61, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 61

Going ahead to step 2:
61 can be fit into 85 1 times, resulting in a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 61 from 85 to get 24.
Fetch the next digit (4) from the dividend, attach it to 24 and continue: 244 / 61

Going ahead to step 3:
When dividing 244 by 61, we get 4 with a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 14.0
Deduct 244 from 244 and we're left with 0.
Grab the next digit (4) from the dividend, add it to 0, then carry on: 4 / 61

Step 4:
61 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 140.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 61

Step 5:
The number 61 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 1400.0
If we take 0 away from 40, we end up with 40.
Fetch the next digit (6) from the dividend, attach it to 40 and continue: 406 / 61

Advancing to step 6:
61 goes into 406 6 times with a remainder of 40.
The next digit of our result is 6. 
Result so far: 14006.0
Subtract 366 from 406 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 7:
61 can be fit into 400 6 times, resulting in a remainder of 34.
The next digit of our result is 6. 
Result so far: 14006.6
If we take 366 away from 400, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 8:
61 goes into 340 5 times with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 14006.65
Subtracting 305 from 340 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 9:
The number 61 fits into 350 5 times, leaving a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 14006.655
Subtract 305 from 350 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

In conclusion, the division gives 14006.655 with a balance of 0.0045.