860 ÷ 9 = 95 R5
Let's divide 860 by 9.

Step 1:
9 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 9

Step 2:
9 goes into 86 9 times with a remainder of 5.
Write down 9 as next digit of of the result. 
Result so far: 9
Subtract 81 from 86 to get 5.
Bring next digit (0) of the dividend behind the 5 and repeat the process: 50 / 9

Step 3:
9 goes into 50 5 times with a remainder of 5.
Write down 5 as next digit of of the result. 
Result so far: 95
Subtract 45 from 50 to get 5.

The final result is 95 with a remainder of 5.