861044 ÷ 22 
We want to figure out the number of times 861044 can be divided by 22.

Let's proceed to step 1:
If we divide 8 by 22, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 22

Advancing to step 2:
The number 22 fits into 86 3 times, leaving a remainder of 20.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 66 from 86, we get 20.
Fetch the next digit (1) from the dividend, attach it to 20 and continue: 201 / 22

On to step 3:
201 divided by 22 is 9 with a remainder of 3.
The next digit of our result is 9. 
Result so far: 39.0
If we take 198 away from 201, we end up with 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 22

Step 4:
When dividing 30 by 22, we get 1 with a remainder of 8.
Put 1 as the next digit of the answer. 
Result so far: 391.0
Deduct 22 from 30 and we're left with 8.
Include the next digit (4) from the dividend after 8, then repeat: 84 / 22

Going ahead to step 5:
22 can be fit into 84 3 times, resulting in a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 3913.0
Subtract 66 from 84 to get 18.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 22

Let's proceed to step 6:
22 can be fit into 184 8 times, resulting in a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 39138.0
Deduct 176 from 184 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
80 divided by 22 is 3 with a remainder of 14.
The next digit of our result is 3. 
Result so far: 39138.3
Subtracting 66 from 80 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 8:
The number 22 fits into 140 6 times, leaving a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 39138.36
Subtracting 132 from 140 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
80 divided by 22 is 3 with a remainder of 14.
The next digit of our result is 3. 
Result so far: 39138.363
If we take 66 away from 80, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
If we divide 140 by 22, we get 6 and a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 39138.3636
If we subtract 132 from 140, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
When dividing 80 by 22, we get 3 with a remainder of 14.
The next digit of our result is 3. 
Result so far: 39138.36363
Subtracting 66 from 80 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 12:
When dividing 140 by 22, we get 6 with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 39138.363636
Deduct 132 from 140 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 13:
The number 22 fits into 80 3 times, leaving a remainder of 14.
The next digit of our result is 3. 
Result so far: 39138.3636363
If we take 66 away from 80, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 14:
If we divide 140 by 22, we get 6 and a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 39138.36363636
If we subtract 132 from 140, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 39138.36363636 with a remainder of 8e-09.