861660 divided by 32 
We want to figure out the number of times 861660 can be divided by 32.

On to step 1:
8 divided by 32 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 32

Moving on to step 2:
When dividing 86 by 32, we get 2 with a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 64 from 86 and we're left with 22.
Fetch the next digit (1) from the dividend, attach it to 22 and continue: 221 / 32

Let's proceed to step 3:
The number 32 fits into 221 6 times, leaving a remainder of 29.
Put 6 as the next digit of the answer. 
Result so far: 26.0
If we subtract 192 from 221, we get 29.
Fetch the next digit (6) from the dividend, attach it to 29 and continue: 296 / 32

Advancing to step 4:
When dividing 296 by 32, we get 9 with a remainder of 8.
Write down 9 as next digit of the result. 
Result so far: 269.0
The remainder is 8 after subtracting 288 from 296.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 32

Let's proceed to step 5:
86 divided by 32 is 2 with a remainder of 22.
The next digit of our result is 2. 
Result so far: 2692.0
Deduct 64 from 86 and we're left with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 32

Step 6:
32 goes into 220 6 times with a remainder of 28.
Put 6 as the next digit of the answer. 
Result so far: 26926.0
If we take 192 away from 220, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 7:
32 can be fit into 280 8 times, resulting in a remainder of 24.
The next digit of our result is 8. 
Result so far: 26926.8
If we take 256 away from 280, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 8:
32 can be fit into 240 7 times, resulting in a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 26926.87
Deduct 224 from 240 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 9:
The number 32 fits into 160 5 times, leaving a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 26926.875
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
32 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 26926.875
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.

On to step 11:
If we divide 0 by 32, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 26926.875
Deduct 0 from 0 and we're left 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.

The final outcome is 26926.875, with a leftover of 0.0.