Let's divide 73204927 by 861
We want to divide 73204927 by 861.

Step 1:
861 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 861

Step 2:
If we divide 73 by 861, we get 0 and a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 73 leaves us with 73.
Bring next digit (2) of the dividend behind the 73 and repeat the process: 732 / 861

On to step 3:
If we divide 732 by 861, we get 0 and a remainder of 732.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 732 and we're left with 732.
Grab the next digit (0) from the dividend, add it to 732, then carry on: 7320 / 861

Advancing to step 4:
861 goes into 7320 8 times with a remainder of 432.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we subtract 6888 from 7320, we get 432.
Fetch the next digit (4) from the dividend, attach it to 432 and continue: 4324 / 861

Moving on to step 5:
861 goes into 4324 5 times with a remainder of 19.
The number 5 becomes the next digit in our result. 
Result so far: 85.0
The remainder is 19 after subtracting 4305 from 4324.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 861

Going ahead to step 6:
199 divided by 861 is 0 with a remainder of 199.
Write down 0 as next digit of the result. 
Result so far: 850.0
Subtract 0 from 199 to get 199.
Append the next digit (2) from the dividend to 199 and continue with: 1992 / 861

Advancing to step 7:
861 can be fit into 1992 2 times, resulting in a remainder of 270.
The number 2 becomes the next digit in our result. 
Result so far: 8502.0
Deduct 1722 from 1992 and we're left with 270.
Fetch the next digit (7) from the dividend, attach it to 270 and continue: 2707 / 861

Let's proceed to step 8:
861 can be fit into 2707 3 times, resulting in a remainder of 124.
The number 3 becomes the next digit in our result. 
Result so far: 85023.0
Deduct 2583 from 2707 and we're left with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Going ahead to step 9:
The number 861 fits into 1240 1 times, leaving a remainder of 379.
Record the quotient 1 as the next digit in the result. 
Result so far: 85023.1
Subtracting 861 from 1240 leaves us with 379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Let's proceed to step 10:
3790 divided by 861 is 4 with a remainder of 346.
Use 4 as the next digit of our solution. 
Result so far: 85023.14
If we take 3444 away from 3790, we end up with 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Let's proceed to step 11:
861 can be fit into 3460 4 times, resulting in a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 85023.144
The remainder is 16 after subtracting 3444 from 3460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The quotient of the division is 85023.144, and the remainder is 0.0016.