861784 ÷ 39 
We want to divide 861784 by 39.

Moving on to step 1:
8 divided by 39 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 39

On to step 2:
86 divided by 39 is 2 with a remainder of 8.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 78 from 86 and we're left with 8.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 39

Going ahead to step 3:
When dividing 81 by 39, we get 2 with a remainder of 3.
The next digit of our result is 2. 
Result so far: 22.0
If we take 78 away from 81, we end up with 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 39

Going ahead to step 4:
When dividing 37 by 39, we get 0 with a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 220.0
Subtracting 0 from 37 leaves us with 37.
Grab the next digit (8) from the dividend, add it to 37, then carry on: 378 / 39

Step 5:
If we divide 378 by 39, we get 9 and a remainder of 27.
The next digit of our result is 9. 
Result so far: 2209.0
Subtracting 351 from 378 leaves us with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 39

On to step 6:
39 goes into 274 7 times with a remainder of 1.
The number 7 becomes the next digit in our result. 
Result so far: 22097.0
Deduct 273 from 274 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
39 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 22097.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
If we divide 100 by 39, we get 2 and a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 22097.02
If we take 78 away from 100, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 9:
39 goes into 220 5 times with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 22097.025
If we take 195 away from 220, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 10:
The number 39 fits into 250 6 times, leaving a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 22097.0256
Deduct 234 from 250 and we're left 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.

On to step 11:
If we divide 160 by 39, we get 4 and a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 22097.02564
Deduct 156 from 160 and we're left 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.

Step 12:
40 divided by 39 is 1 with a remainder of 1.
The next digit of our result is 1. 
Result so far: 22097.025641
If we subtract 39 from 40, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 13:
The number 39 fits into 10 0 times, leaving a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 22097.025641
Subtracting 0 from 10 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 14:
When dividing 100 by 39, we get 2 with a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 22097.02564102
If we subtract 78 from 100, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The final result is 22097.02564102 with a remainder of 2.2e-08.