We look at the division of 7439274 by 861 
Let's see how many times 861 fits into 7439274.

Let's proceed to step 1:
861 can be fit into 7 0 times, resulting in a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (4) from the dividend, add it to 7, then carry on: 74 / 861

Moving on to step 2:
861 can be fit into 74 0 times, resulting in a remainder of 74.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 74 leaves us with 74.
Append the next digit (3) from the dividend to 74 and continue with: 743 / 861

On to step 3:
When dividing 743 by 861, we get 0 with a remainder of 743.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 743 after subtracting 0 from 743.
Take the next digit (9) from the dividend and append it to 743, then repeat: 7439 / 861

Let's proceed to step 4:
If we divide 7439 by 861, we get 8 and a remainder of 551.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 6888 from 7439 leaves us with 551.
Grab the next digit (2) from the dividend, add it to 551, then carry on: 5512 / 861

Let's proceed to step 5:
5512 divided by 861 is 6 with a remainder of 346.
Write down 6 as next digit of the result. 
Result so far: 86.0
Subtract 5166 from 5512 to get 346.
Append the next digit (7) from the dividend to 346 and continue with: 3467 / 861

Moving on to step 6:
If we divide 3467 by 861, we get 4 and a remainder of 23.
Put 4 as the next digit of the answer. 
Result so far: 864.0
Subtracting 3444 from 3467 leaves us with 23.
Take the next digit (4) from the dividend and append it to 23, then repeat: 234 / 861

Moving on to step 7:
861 can be fit into 234 0 times, resulting in a remainder of 234.
The number 0 becomes the next digit in our result. 
Result so far: 8640.0
Subtract 0 from 234 to get 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Advancing to step 8:
The number 861 fits into 2340 2 times, leaving a remainder of 618.
Record the quotient 2 as the next digit in the result. 
Result so far: 8640.2
Deduct 1722 from 2340 and we're left with 618.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6180, and continue the process.

Advancing to step 9:
If we divide 6180 by 861, we get 7 and a remainder of 153.
The number 7 becomes the next digit in our result. 
Result so far: 8640.27
If we take 6027 away from 6180, we end up with 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

Let's proceed to step 10:
861 goes into 1530 1 times with a remainder of 669.
Write down 1 as next digit of the result. 
Result so far: 8640.271
Subtracting 861 from 1530 leaves us with 669.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6690, and continue the process.

Moving on to step 11:
The number 861 fits into 6690 7 times, leaving a remainder of 663.
Record the quotient 7 as the next digit in the result. 
Result so far: 8640.2717
The remainder is 663 after subtracting 6027 from 6690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6630, and continue the process.

Advancing to step 12:
When dividing 6630 by 861, we get 7 with a remainder of 603.
Use 7 as the next digit of our solution. 
Result so far: 8640.27177
If we subtract 6027 from 6630, we get 603.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6030, and continue the process.

The final result is 8640.27177 with a remainder of 0.000603.