861239 ÷ 23 
We're looking to find how many times 23 goes into 861239.

Going ahead to step 1:
23 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 23

Going ahead to step 2:
If we divide 86 by 23, we get 3 and a remainder of 17.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 17 after subtracting 69 from 86.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 23

Step 3:
23 goes into 171 7 times with a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 37.0
The remainder is 10 after subtracting 161 from 171.
Append the next digit (2) from the dividend to 10 and continue with: 102 / 23

On to step 4:
The number 23 fits into 102 4 times, leaving a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 374.0
Subtracting 92 from 102 leaves us with 10.
Include the next digit (3) from the dividend after 10, then repeat: 103 / 23

Step 5:
23 goes into 103 4 times with a remainder of 11.
Write down 4 as next digit of the result. 
Result so far: 3744.0
The remainder is 11 after subtracting 92 from 103.
Take the next digit (9) from the dividend and append it to 11, then repeat: 119 / 23

Advancing to step 6:
The number 23 fits into 119 5 times, leaving a remainder of 4.
Put 5 as the next digit of the answer. 
Result so far: 37445.0
Subtract 115 from 119 to 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.

Let's proceed to step 7:
40 divided by 23 is 1 with a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 37445.1
The remainder is 17 after subtracting 23 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 8:
170 divided by 23 is 7 with a remainder of 9.
The next digit of our result is 7. 
Result so far: 37445.17
Subtract 161 from 170 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 9:
23 goes into 90 3 times with a remainder of 21.
The next digit of our result is 3. 
Result so far: 37445.173
Deduct 69 from 90 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 10:
When dividing 210 by 23, we get 9 with a remainder of 3.
Use 9 as the next digit of our solution. 
Result so far: 37445.1739
If we take 207 away from 210, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 11:
If we divide 30 by 23, we get 1 and a remainder of 7.
The next digit of our result is 1. 
Result so far: 37445.17391
The remainder is 7 after subtracting 23 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 12:
70 divided by 23 is 3 with a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 37445.173913
Deduct 69 from 70 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.

On to step 13:
10 divided by 23 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 37445.173913
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 14:
If we divide 100 by 23, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 37445.17391304
Subtracting 92 from 100 leaves us 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.

After the division, we end up with 37445.17391304 and a remainder of 8e-09.