861217 ÷ 23 
We're looking to find how many times 23 goes into 861217.

Advancing to step 1:
23 can be fit into 8 0 times, resulting in 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.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 23

Step 2:
When dividing 86 by 23, we get 3 with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 17 after subtracting 69 from 86.
Bring next digit (1) of the dividend behind the 17 and repeat the process: 171 / 23

Moving on to step 3:
When dividing 171 by 23, we get 7 with a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 37.0
Subtract 161 from 171 to get 10.
Fetch the next digit (2) from the dividend, attach it to 10 and continue: 102 / 23

Moving on to step 4:
23 can be fit into 102 4 times, resulting in a remainder of 10.
Write down 4 as next digit of the result. 
Result so far: 374.0
Subtracting 92 from 102 leaves us with 10.
Append the next digit (1) from the dividend to 10 and continue with: 101 / 23

Moving on to step 5:
If we divide 101 by 23, we get 4 and a remainder of 9.
Record the quotient 4 as the next digit in the result. 
Result so far: 3744.0
If we take 92 away from 101, we end up with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 23

Let's proceed to step 6:
97 divided by 23 is 4 with a remainder of 5.
Put 4 as the next digit of the answer. 
Result so far: 37444.0
Subtract 92 from 97 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 7:
23 goes into 50 2 times with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 37444.2
Subtract 46 from 50 to get 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 8:
23 goes into 40 1 times with a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 37444.21
If we subtract 23 from 40, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 9:
170 divided by 23 is 7 with a remainder of 9.
The next digit of our result is 7. 
Result so far: 37444.217
If we take 161 away from 170, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 10:
23 can be fit into 90 3 times, resulting in a remainder of 21.
The number 3 becomes the next digit in our result. 
Result so far: 37444.2173
If we take 69 away from 90, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 11:
23 goes into 210 9 times with a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 37444.21739
The remainder is 3 after subtracting 207 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 12:
If we divide 30 by 23, we get 1 and a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 37444.217391
If we take 23 away from 30, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 13:
23 goes into 70 3 times with a remainder of 1.
The next digit of our result is 3. 
Result so far: 37444.2173913
If we subtract 69 from 70, 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 14:
23 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 37444.2173913
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

After the division, we end up with 37444.2173913 and a remainder of 1e-08.