We divide 861459 by 96
We're looking to find how many times 96 goes into 861459.

Advancing to step 1:
96 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 96

Let's proceed to step 2:
86 divided by 96 is 0 with a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Fetch the next digit (1) from the dividend, attach it to 86 and continue: 861 / 96

Advancing to step 3:
96 can be fit into 861 8 times, resulting in a remainder of 93.
Put 8 as the next digit of the answer. 
Result so far: 8.0
The remainder is 93 after subtracting 768 from 861.
Include the next digit (4) from the dividend after 93, then repeat: 934 / 96

Going ahead to step 4:
The number 96 fits into 934 9 times, leaving a remainder of 70.
The number 9 becomes the next digit in our result. 
Result so far: 89.0
If we subtract 864 from 934, we get 70.
Take the next digit (5) from the dividend and append it to 70, then repeat: 705 / 96

Step 5:
If we divide 705 by 96, we get 7 and a remainder of 33.
Use 7 as the next digit of our solution. 
Result so far: 897.0
Deduct 672 from 705 and we're left with 33.
Take the next digit (9) from the dividend and append it to 33, then repeat: 339 / 96

Going ahead to step 6:
The number 96 fits into 339 3 times, leaving a remainder of 51.
Record the quotient 3 as the next digit in the result. 
Result so far: 8973.0
If we subtract 288 from 339, we get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 7:
When dividing 510 by 96, we get 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 8973.5
Subtract 480 from 510 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
The number 96 fits into 300 3 times, leaving a remainder of 12.
The number 3 becomes the next digit in our result. 
Result so far: 8973.53
Deduct 288 from 300 and we're left 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.

Moving on to step 9:
If we divide 120 by 96, we get 1 and a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 8973.531
If we take 96 away from 120, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 10:
240 divided by 96 is 2 with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 8973.5312
The remainder is 48 after subtracting 192 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 11:
480 divided by 96 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 8973.53125
The remainder is 0 after subtracting 480 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
The number 96 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8973.53125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 13:
96 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8973.53125
Deduct 0 from 0 and we're left with 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 result is 8973.53125 with a remainder of 0.0.