89478681 ÷ 861 
We want to divide 89478681 by 861.

Let's proceed to step 1:
861 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Take the next digit (9) from the dividend and append it to 8, then repeat: 89 / 861

Let's proceed to step 2:
If we divide 89 by 861, we get 0 and a remainder of 89.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 89 after subtracting 0 from 89.
Append the next digit (4) from the dividend to 89 and continue with: 894 / 861

On to step 3:
861 goes into 894 1 times with a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 861 from 894 to get 33.
Grab the next digit (7) from the dividend, add it to 33, then carry on: 337 / 861

Let's proceed to step 4:
337 divided by 861 is 0 with a remainder of 337.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Deduct 0 from 337 and we're left with 337.
Bring next digit (8) of the dividend behind the 337 and repeat the process: 3378 / 861

Advancing to step 5:
3378 divided by 861 is 3 with a remainder of 795.
The next digit of our result is 3. 
Result so far: 103.0
Subtract 2583 from 3378 to get 795.
Fetch the next digit (6) from the dividend, attach it to 795 and continue: 7956 / 861

On to step 6:
If we divide 7956 by 861, we get 9 and a remainder of 207.
Put 9 as the next digit of the answer. 
Result so far: 1039.0
If we subtract 7749 from 7956, we get 207.
Grab the next digit (8) from the dividend, add it to 207, then carry on: 2078 / 861

Going ahead to step 7:
2078 divided by 861 is 2 with a remainder of 356.
The number 2 becomes the next digit in our result. 
Result so far: 10392.0
Subtracting 1722 from 2078 leaves us with 356.
Take the next digit (1) from the dividend and append it to 356, then repeat: 3561 / 861

Advancing to step 8:
When dividing 3561 by 861, we get 4 with a remainder of 117.
Use 4 as the next digit of our solution. 
Result so far: 103924.0
The remainder is 117 after subtracting 3444 from 3561.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

On to step 9:
When dividing 1170 by 861, we get 1 with a remainder of 309.
Put 1 as the next digit of the answer. 
Result so far: 103924.1
If we take 861 away from 1170, we end up with 309.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3090, and continue the process.

Step 10:
The number 861 fits into 3090 3 times, leaving a remainder of 507.
The number 3 becomes the next digit in our result. 
Result so far: 103924.13
The remainder is 507 after subtracting 2583 from 3090.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5070, and continue the process.

Moving on to step 11:
If we divide 5070 by 861, we get 5 and a remainder of 765.
Use 5 as the next digit of our solution. 
Result so far: 103924.135
Deduct 4305 from 5070 and we're left with 765.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7650, and continue the process.

Going ahead to step 12:
7650 divided by 861 is 8 with a remainder of 762.
The number 8 becomes the next digit in our result. 
Result so far: 103924.1358
If we subtract 6888 from 7650, we get 762.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7620, and continue the process.

Step 13:
When dividing 7620 by 861, we get 8 with a remainder of 732.
Record the quotient 8 as the next digit in the result. 
Result so far: 103924.13588
Subtract 6888 from 7620 to get 732.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7320, and continue the process.

Our division results in 103924.13588 with a remaining 0.000732.