812361 ÷ 55 
We want to figure out the number of times 812361 can be divided by 55.

Step 1:
If we divide 8 by 55, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 55

Moving on to step 2:
55 goes into 81 1 times with a remainder of 26.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 55 from 81 to get 26.
Fetch the next digit (2) from the dividend, attach it to 26 and continue: 262 / 55

Going ahead to step 3:
55 goes into 262 4 times with a remainder of 42.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
If we take 220 away from 262, we end up with 42.
Include the next digit (3) from the dividend after 42, then repeat: 423 / 55

Let's proceed to step 4:
If we divide 423 by 55, we get 7 and a remainder of 38.
Put 7 as the next digit of the answer. 
Result so far: 147.0
Deduct 385 from 423 and we're left with 38.
Grab the next digit (6) from the dividend, add it to 38, then carry on: 386 / 55

On to step 5:
If we divide 386 by 55, we get 7 and a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 1477.0
Deduct 385 from 386 and we're left with 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 55

On to step 6:
If we divide 11 by 55, we get 0 and a remainder of 11.
Record the quotient 0 as the next digit in the result. 
Result so far: 14770.0
Subtracting 0 from 11 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 7:
If we divide 110 by 55, we get 2 and a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 14770.2
If we subtract 110 from 110, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
If we divide 0 by 55, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 14770.2
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
55 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 14770.2
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 14770.2 with a remaining 0.0.