860926 divided by 22 
Our goal is to divide 860926 by 22.

Going ahead to step 1:
22 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 22

Moving on to step 2:
When dividing 86 by 22, we get 3 with a remainder of 20.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 66 from 86 and we're left with 20.
Grab the next digit (0) from the dividend, add it to 20, then carry on: 200 / 22

Advancing to step 3:
22 goes into 200 9 times with a remainder of 2.
Use 9 as the next digit of our solution. 
Result so far: 39.0
Subtracting 198 from 200 leaves us with 2.
Grab the next digit (9) from the dividend, add it to 2, then carry on: 29 / 22

Going ahead to step 4:
The number 22 fits into 29 1 times, leaving a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 391.0
Deduct 22 from 29 and we're left with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 22

On to step 5:
If we divide 72 by 22, we get 3 and a remainder of 6.
The number 3 becomes the next digit in our result. 
Result so far: 3913.0
Subtract 66 from 72 to get 6.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 22

Let's proceed to step 6:
22 can be fit into 66 3 times, resulting in a remainder of 0.
Use 3 as the next digit of our solution. 
Result so far: 39133.0
If we take 66 away from 66, we end up with 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 7:
When dividing 0 by 22, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 39133.0
If we take 0 away from 0, we end up with 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:
The number 22 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 39133.0
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.

In conclusion, the division gives 39133.0 with a balance of 0.0.