We look at the division of 861324 by 35 
Our goal is to divide 861324 by 35.

On to step 1:
35 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 35

Let's proceed to step 2:
35 goes into 86 2 times with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 70 away from 86, we end up with 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 35

Let's proceed to step 3:
If we divide 161 by 35, we get 4 and a remainder of 21.
The next digit of our result is 4. 
Result so far: 24.0
Subtract 140 from 161 to get 21.
Append the next digit (3) from the dividend to 21 and continue with: 213 / 35

Let's proceed to step 4:
The number 35 fits into 213 6 times, leaving a remainder of 3.
Put 6 as the next digit of the answer. 
Result so far: 246.0
Subtracting 210 from 213 leaves us with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 35

Let's proceed to step 5:
32 divided by 35 is 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 2460.0
The remainder is 32 after subtracting 0 from 32.
Bring next digit (4) of the dividend behind the 32 and repeat the process: 324 / 35

Moving on to step 6:
When dividing 324 by 35, we get 9 with a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 24609.0
Subtract 315 from 324 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.

Moving on to step 7:
If we divide 90 by 35, we get 2 and a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 24609.2
Subtracting 70 from 90 leaves us 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.

Advancing to step 8:
The number 35 fits into 200 5 times, leaving a remainder of 25.
The next digit of our result is 5. 
Result so far: 24609.25
If we subtract 175 from 200, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 9:
35 can be fit into 250 7 times, resulting in a remainder of 5.
The next digit of our result is 7. 
Result so far: 24609.257
Deduct 245 from 250 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 10:
When dividing 50 by 35, we get 1 with a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 24609.2571
Deduct 35 from 50 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 11:
35 goes into 150 4 times with a remainder of 10.
The next digit of our result is 4. 
Result so far: 24609.25714
Subtracting 140 from 150 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 12:
35 can be fit into 100 2 times, resulting in a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 24609.257142
If we subtract 70 from 100, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 13:
300 divided by 35 is 8 with a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 24609.2571428
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 14:
35 goes into 200 5 times with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 24609.25714285
Subtract 175 from 200 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

After the division, we end up with 24609.25714285 and a remainder of 2.5e-08.