We're dividing 12736532 by 861 
We want to divide 12736532 by 861.

Let's proceed to step 1:
861 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 861

Step 2:
12 divided by 861 is 0 with a remainder of 12.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 12 leaves us with 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 861

On to step 3:
861 goes into 127 0 times with a remainder of 127.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 127 after subtracting 0 from 127.
Bring next digit (3) of the dividend behind the 127 and repeat the process: 1273 / 861

Let's proceed to step 4:
861 goes into 1273 1 times with a remainder of 412.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 861 from 1273 leaves us with 412.
Append the next digit (6) from the dividend to 412 and continue with: 4126 / 861

Advancing to step 5:
When dividing 4126 by 861, we get 4 with a remainder of 682.
The next digit of our result is 4. 
Result so far: 14.0
Subtract 3444 from 4126 to get 682.
Grab the next digit (5) from the dividend, add it to 682, then carry on: 6825 / 861

Advancing to step 6:
When dividing 6825 by 861, we get 7 with a remainder of 798.
Put 7 as the next digit of the answer. 
Result so far: 147.0
If we subtract 6027 from 6825, we get 798.
Bring next digit (3) of the dividend behind the 798 and repeat the process: 7983 / 861

Let's proceed to step 7:
861 goes into 7983 9 times with a remainder of 234.
Use 9 as the next digit of our solution. 
Result so far: 1479.0
If we subtract 7749 from 7983, we get 234.
Include the next digit (2) from the dividend after 234, then repeat: 2342 / 861

Going ahead to step 8:
861 can be fit into 2342 2 times, resulting in a remainder of 620.
The number 2 becomes the next digit in our result. 
Result so far: 14792.0
Deduct 1722 from 2342 and we're left with 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

On to step 9:
861 goes into 6200 7 times with a remainder of 173.
Write down 7 as next digit of the result. 
Result so far: 14792.7
If we take 6027 away from 6200, we end up with 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

On to step 10:
When dividing 1730 by 861, we get 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 14792.72
If we subtract 1722 from 1730, 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 861, we get 0 with a remainder of 80.
The number 0 becomes the next digit in our result. 
Result so far: 14792.72
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 12:
When dividing 800 by 861, we get 0 with a remainder of 800.
The number 0 becomes the next digit in our result. 
Result so far: 14792.72
Subtracting 0 from 800 leaves us with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

After the division, we end up with 14792.72 and a remainder of 0.008.