We look at the division of 87961261 by 789 
We're looking to find how many times 789 goes into 87961261.

Step 1:
789 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 789

Let's proceed to step 2:
The number 789 fits into 87 0 times, leaving a remainder of 87.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 87 after subtracting 0 from 87.
Bring next digit (9) of the dividend behind the 87 and repeat the process: 879 / 789

On to step 3:
879 divided by 789 is 1 with a remainder of 90.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 789 from 879 leaves us with 90.
Grab the next digit (6) from the dividend, add it to 90, then carry on: 906 / 789

Step 4:
If we divide 906 by 789, we get 1 and a remainder of 117.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
If we take 789 away from 906, we end up with 117.
Bring next digit (1) of the dividend behind the 117 and repeat the process: 1171 / 789

Let's proceed to step 5:
If we divide 1171 by 789, we get 1 and a remainder of 382.
Put 1 as the next digit of the answer. 
Result so far: 111.0
If we take 789 away from 1171, we end up with 382.
Append the next digit (2) from the dividend to 382 and continue with: 3822 / 789

On to step 6:
3822 divided by 789 is 4 with a remainder of 666.
Record the quotient 4 as the next digit in the result. 
Result so far: 1114.0
If we take 3156 away from 3822, we end up with 666.
Grab the next digit (6) from the dividend, add it to 666, then carry on: 6666 / 789

Moving on to step 7:
When dividing 6666 by 789, we get 8 with a remainder of 354.
Write down 8 as next digit of the result. 
Result so far: 11148.0
Subtracting 6312 from 6666 leaves us with 354.
Fetch the next digit (1) from the dividend, attach it to 354 and continue: 3541 / 789

On to step 8:
When dividing 3541 by 789, we get 4 with a remainder of 385.
The number 4 becomes the next digit in our result. 
Result so far: 111484.0
If we take 3156 away from 3541, we end up with 385.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3850, and continue the process.

Going ahead to step 9:
789 can be fit into 3850 4 times, resulting in a remainder of 694.
Write down 4 as next digit of the result. 
Result so far: 111484.4
Deduct 3156 from 3850 and we're left with 694.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6940, and continue the process.

Let's proceed to step 10:
6940 divided by 789 is 8 with a remainder of 628.
The next digit of our result is 8. 
Result so far: 111484.48
If we take 6312 away from 6940, we end up with 628.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6280, and continue the process.

Step 11:
When dividing 6280 by 789, we get 7 with a remainder of 757.
Record the quotient 7 as the next digit in the result. 
Result so far: 111484.487
If we subtract 5523 from 6280, we get 757.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7570, and continue the process.

Step 12:
If we divide 7570 by 789, we get 9 and a remainder of 469.
The next digit of our result is 9. 
Result so far: 111484.4879
Deduct 7101 from 7570 and we're left with 469.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4690, and continue the process.

Moving on to step 13:
When dividing 4690 by 789, we get 5 with a remainder of 745.
The next digit of our result is 5. 
Result so far: 111484.48795
If we subtract 3945 from 4690, we get 745.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7450, and continue the process.

Moving on to step 14:
If we divide 7450 by 789, we get 9 and a remainder of 349.
Put 9 as the next digit of the answer. 
Result so far: 111484.487959
If we subtract 7101 from 7450, we get 349.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3490, and continue the process.

Going ahead to step 15:
When dividing 3490 by 789, we get 4 with a remainder of 334.
Write down 4 as next digit of the result. 
Result so far: 111484.4879594
If we subtract 3156 from 3490, we get 334.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3340, and continue the process.

Moving on to step 16:
When dividing 3340 by 789, we get 4 with a remainder of 184.
Put 4 as the next digit of the answer. 
Result so far: 111484.48795944
Deduct 3156 from 3340 and we're left with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

The final result is 111484.48795944 with a remainder of 1.84e-07.