861604 ÷ 39 
We're looking to find how many times 39 goes into 861604.

Moving on to step 1:
8 divided by 39 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 39

Step 2:
39 goes into 86 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 78 away from 86, we end up with 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 39

Going ahead to step 3:
81 divided by 39 is 2 with a remainder of 3.
Write down 2 as next digit of the result. 
Result so far: 22.0
If we take 78 away from 81, we end up with 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 39

Going ahead to step 4:
The number 39 fits into 36 0 times, leaving a remainder of 36.
The next digit of our result is 0. 
Result so far: 220.0
Subtract 0 from 36 to get 36.
Bring next digit (0) of the dividend behind the 36 and repeat the process: 360 / 39

Advancing to step 5:
The number 39 fits into 360 9 times, leaving a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 2209.0
The remainder is 9 after subtracting 351 from 360.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 39

Let's proceed to step 6:
If we divide 94 by 39, we get 2 and a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 22092.0
Subtracting 78 from 94 leaves us 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.

Step 7:
39 goes into 160 4 times with a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 22092.4
The remainder is 4 after subtracting 156 from 160.
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:
The number 39 fits into 40 1 times, leaving a remainder of 1.
The next digit of our result is 1. 
Result so far: 22092.41
The remainder is 1 after subtracting 39 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 9:
10 divided by 39 is 0 with a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 22092.41
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 10:
If we divide 100 by 39, we get 2 and a remainder of 22.
The next digit of our result is 2. 
Result so far: 22092.4102
If we subtract 78 from 100, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 11:
If we divide 220 by 39, we get 5 and a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 22092.41025
Deduct 195 from 220 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 12:
39 goes into 250 6 times with a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 22092.410256
If we take 234 away from 250, we end up 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 13:
If we divide 160 by 39, we get 4 and a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 22092.4102564
Subtracting 156 from 160 leaves us 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.

On to step 14:
When dividing 40 by 39, we get 1 with a remainder of 1.
Put 1 as the next digit of the answer. 
Result so far: 22092.41025641
Deduct 39 from 40 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

The final result is 22092.41025641 with a remainder of 1e-09.