We're dividing 861340 by 20 
We're looking to find how many times 20 goes into 861340.

Let's proceed to step 1:
20 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.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 20

Let's proceed to step 2:
86 divided by 20 is 4 with a remainder of 6.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 80 from 86 and we're left with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 20

Moving on to step 3:
If we divide 61 by 20, we get 3 and a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 43.0
Subtracting 60 from 61 leaves us with 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 20

Advancing to step 4:
13 divided by 20 is 0 with a remainder of 13.
The next digit of our result is 0. 
Result so far: 430.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (4) from the dividend after 13, then repeat: 134 / 20

Advancing to step 5:
If we divide 134 by 20, we get 6 and a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 4306.0
If we take 120 away from 134, we end up with 14.
Grab the next digit (0) from the dividend, add it to 14, then carry on: 140 / 20

On to step 6:
140 divided by 20 is 7 with a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 43067.0
The remainder is 0 after subtracting 140 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 7:
0 divided by 20 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 43067.0
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
The number 20 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 43067.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 43067.0, with a leftover of 0.0.