We look at the division of 861874 by 28 
We want to figure out the number of times 861874 can be divided by 28.

Let's proceed to step 1:
The number 28 fits into 8 0 times, leaving 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.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 28

Going ahead to step 2:
When dividing 86 by 28, we get 3 with a remainder of 2.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 84 from 86 to get 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 28

Moving on to step 3:
If we divide 21 by 28, we get 0 and a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
If we take 0 away from 21, we end up with 21.
Include the next digit (8) from the dividend after 21, then repeat: 218 / 28

Moving on to step 4:
28 goes into 218 7 times with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 307.0
Subtract 196 from 218 to get 22.
Fetch the next digit (7) from the dividend, attach it to 22 and continue: 227 / 28

Let's proceed to step 5:
When dividing 227 by 28, we get 8 with a remainder of 3.
The number 8 becomes the next digit in our result. 
Result so far: 3078.0
If we take 224 away from 227, we end up with 3.
Include the next digit (4) from the dividend after 3, then repeat: 34 / 28

Let's proceed to step 6:
34 divided by 28 is 1 with a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 30781.0
Subtract 28 from 34 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 7:
When dividing 60 by 28, we get 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 30781.2
If we take 56 away from 60, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 8:
When dividing 40 by 28, we get 1 with a remainder of 12.
The next digit of our result is 1. 
Result so far: 30781.21
If we subtract 28 from 40, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 9:
28 goes into 120 4 times with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 30781.214
Deduct 112 from 120 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 10:
When dividing 80 by 28, we get 2 with a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 30781.2142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 11:
240 divided by 28 is 8 with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 30781.21428
Deduct 224 from 240 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 12:
160 divided by 28 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 30781.214285
If we subtract 140 from 160, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 13:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Put 7 as the next digit of the answer. 
Result so far: 30781.2142857
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 14:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 30781.21428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final outcome is 30781.21428571, with a leftover of 1.2e-08.