We look at the division of 861181 by 28 
Our goal is to divide 861181 by 28.

Advancing to step 1:
The number 28 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 28

Step 2:
28 goes into 86 3 times with a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 84 away from 86, we end up with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 28

On to step 3:
When dividing 21 by 28, we get 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 30.0
If we subtract 0 from 21, we get 21.
Include the next digit (1) from the dividend after 21, then repeat: 211 / 28

Going ahead to step 4:
28 goes into 211 7 times with a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 307.0
Deduct 196 from 211 and we're left with 15.
Grab the next digit (8) from the dividend, add it to 15, then carry on: 158 / 28

Advancing to step 5:
If we divide 158 by 28, we get 5 and a remainder of 18.
The number 5 becomes the next digit in our result. 
Result so far: 3075.0
If we take 140 away from 158, we end up with 18.
Include the next digit (1) from the dividend after 18, then repeat: 181 / 28

Advancing to step 6:
28 can be fit into 181 6 times, resulting in a remainder of 13.
Use 6 as the next digit of our solution. 
Result so far: 30756.0
Subtracting 168 from 181 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
130 divided by 28 is 4 with a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 30756.4
Deduct 112 from 130 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 8:
180 divided by 28 is 6 with a remainder of 12.
Record the quotient 6 as the next digit in the result. 
Result so far: 30756.46
Subtracting 168 from 180 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
If we divide 120 by 28, we get 4 and a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 30756.464
Deduct 112 from 120 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 10:
28 goes into 80 2 times with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 30756.4642
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 11:
240 divided by 28 is 8 with a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 30756.46428
If we take 224 away from 240, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 12:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 30756.464285
The remainder is 20 after subtracting 140 from 160.
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 13:
The number 28 fits into 200 7 times, leaving a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 30756.4642857
Subtracting 196 from 200 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 14:
The number 28 fits into 40 1 times, leaving a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 30756.46428571
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final outcome is 30756.46428571, with a leftover of 1.2e-08.