28076310 ÷ 861 
We're looking to find how many times 861 goes into 28076310.

Going ahead to step 1:
When dividing 2 by 861, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 861

Advancing to step 2:
When dividing 28 by 861, we get 0 with a remainder of 28.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Fetch the next digit (0) from the dividend, attach it to 28 and continue: 280 / 861

Moving on to step 3:
The number 861 fits into 280 0 times, leaving a remainder of 280.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 280 and we're left with 280.
Take the next digit (7) from the dividend and append it to 280, then repeat: 2807 / 861

Let's proceed to step 4:
The number 861 fits into 2807 3 times, leaving a remainder of 224.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 2583 from 2807 to get 224.
Bring next digit (6) of the dividend behind the 224 and repeat the process: 2246 / 861

Advancing to step 5:
861 goes into 2246 2 times with a remainder of 524.
Use 2 as the next digit of our solution. 
Result so far: 32.0
Deduct 1722 from 2246 and we're left with 524.
Include the next digit (3) from the dividend after 524, then repeat: 5243 / 861

Advancing to step 6:
When dividing 5243 by 861, we get 6 with a remainder of 77.
The number 6 becomes the next digit in our result. 
Result so far: 326.0
If we take 5166 away from 5243, we end up with 77.
Include the next digit (1) from the dividend after 77, then repeat: 771 / 861

Step 7:
If we divide 771 by 861, we get 0 and a remainder of 771.
Put 0 as the next digit of the answer. 
Result so far: 3260.0
If we subtract 0 from 771, we get 771.
Take the next digit (0) from the dividend and append it to 771, then repeat: 7710 / 861

Going ahead to step 8:
7710 divided by 861 is 8 with a remainder of 822.
Put 8 as the next digit of the answer. 
Result so far: 32608.0
Deduct 6888 from 7710 and we're left with 822.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8220, and continue the process.

Step 9:
The number 861 fits into 8220 9 times, leaving a remainder of 471.
Put 9 as the next digit of the answer. 
Result so far: 32608.9
If we take 7749 away from 8220, we end up with 471.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4710, and continue the process.

Let's proceed to step 10:
If we divide 4710 by 861, we get 5 and a remainder of 405.
Write down 5 as next digit of the result. 
Result so far: 32608.95
If we subtract 4305 from 4710, we get 405.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

Moving on to step 11:
861 can be fit into 4050 4 times, resulting in a remainder of 606.
Record the quotient 4 as the next digit in the result. 
Result so far: 32608.954
If we subtract 3444 from 4050, we get 606.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6060, and continue the process.

Going ahead to step 12:
The number 861 fits into 6060 7 times, leaving a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 32608.9547
If we take 6027 away from 6060, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Going ahead to step 13:
330 divided by 861 is 0 with a remainder of 330.
Write down 0 as next digit of the result. 
Result so far: 32608.9547
If we subtract 0 from 330, we get 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

On to step 14:
When dividing 3300 by 861, we get 3 with a remainder of 717.
Record the quotient 3 as the next digit in the result. 
Result so far: 32608.954703
Subtracting 2583 from 3300 leaves us with 717.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7170, and continue the process.

Let's proceed to step 15:
The number 861 fits into 7170 8 times, leaving a remainder of 282.
Put 8 as the next digit of the answer. 
Result so far: 32608.9547038
If we subtract 6888 from 7170, we get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Step 16:
861 can be fit into 2820 3 times, resulting in a remainder of 237.
Use 3 as the next digit of our solution. 
Result so far: 32608.95470383
Subtract 2583 from 2820 to get 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

In conclusion, the division gives 32608.95470383 with a balance of 2.37e-07.