861500 divided by 39 
We want to figure out the number of times 861500 can be divided by 39.

Going ahead to step 1:
When dividing 8 by 39, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 39

On to step 2:
If we divide 86 by 39, we get 2 and a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 78 from 86, we get 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 39

Moving on to step 3:
When dividing 81 by 39, we get 2 with a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtract 78 from 81 to get 3.
Grab the next digit (5) from the dividend, add it to 3, then carry on: 35 / 39

On to step 4:
If we divide 35 by 39, we get 0 and a remainder of 35.
Record the quotient 0 as the next digit in the result. 
Result so far: 220.0
If we subtract 0 from 35, we get 35.
Bring next digit (0) of the dividend behind the 35 and repeat the process: 350 / 39

Moving on to step 5:
39 goes into 350 8 times with a remainder of 38.
Put 8 as the next digit of the answer. 
Result so far: 2208.0
Deduct 312 from 350 and we're left with 38.
Append the next digit (0) from the dividend to 38 and continue with: 380 / 39

On to step 6:
If we divide 380 by 39, we get 9 and a remainder of 29.
Record the quotient 9 as the next digit in the result. 
Result so far: 22089.0
The remainder is 29 after subtracting 351 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 7:
39 goes into 290 7 times with a remainder of 17.
The next digit of our result is 7. 
Result so far: 22089.7
Subtracting 273 from 290 leaves us with 17.
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:
The number 39 fits into 170 4 times, leaving a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 22089.74
If we subtract 156 from 170, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 9:
When dividing 140 by 39, we get 3 with a remainder of 23.
The next digit of our result is 3. 
Result so far: 22089.743
Subtract 117 from 140 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Going ahead to step 10:
39 can be fit into 230 5 times, resulting in a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 22089.7435
Subtracting 195 from 230 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 11:
39 can be fit into 350 8 times, resulting in a remainder of 38.
Put 8 as the next digit of the answer. 
Result so far: 22089.74358
Subtract 312 from 350 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 12:
39 can be fit into 380 9 times, resulting in a remainder of 29.
The next digit of our result is 9. 
Result so far: 22089.743589
Subtract 351 from 380 to get 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 13:
290 divided by 39 is 7 with a remainder of 17.
Record the quotient 7 as the next digit in the result. 
Result so far: 22089.7435897
If we take 273 away from 290, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 14:
If we divide 170 by 39, we get 4 and a remainder of 14.
The number 4 becomes the next digit in our result. 
Result so far: 22089.74358974
If we subtract 156 from 170, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 22089.74358974 and a remainder of 1.4e-08.