We're dividing 861739 by 70 
We want to divide 861739 by 70.

Advancing to step 1:
When dividing 8 by 70, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 70

Step 2:
When dividing 86 by 70, we get 1 with a remainder of 16.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 70 from 86 leaves us with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 70

Going ahead to step 3:
70 goes into 161 2 times with a remainder of 21.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Subtracting 140 from 161 leaves us with 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 70

Advancing to step 4:
The number 70 fits into 217 3 times, leaving a remainder of 7.
Record the quotient 3 as the next digit in the result. 
Result so far: 123.0
Deduct 210 from 217 and we're left with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 70

Let's proceed to step 5:
70 goes into 73 1 times with a remainder of 3.
Put 1 as the next digit of the answer. 
Result so far: 1231.0
Subtract 70 from 73 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 70

Step 6:
When dividing 39 by 70, we get 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 12310.0
Subtracting 0 from 39 leaves us with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 7:
70 goes into 390 5 times with a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 12310.5
Subtracting 350 from 390 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 8:
400 divided by 70 is 5 with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 12310.55
The remainder is 50 after subtracting 350 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The final result is 12310.55 with a remainder of 0.05.