861639 ÷ 32 
Our goal is to divide 861639 by 32.

Step 1:
8 divided by 32 is 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.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 32

Moving on to step 2:
86 divided by 32 is 2 with a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 64 from 86 leaves us with 22.
Take the next digit (1) from the dividend and append it to 22, then repeat: 221 / 32

Advancing to step 3:
32 goes into 221 6 times with a remainder of 29.
Use 6 as the next digit of our solution. 
Result so far: 26.0
If we subtract 192 from 221, we get 29.
Take the next digit (6) from the dividend and append it to 29, then repeat: 296 / 32

Advancing to step 4:
296 divided by 32 is 9 with a remainder of 8.
Put 9 as the next digit of the answer. 
Result so far: 269.0
If we take 288 away from 296, we end up with 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 32

On to step 5:
If we divide 83 by 32, we get 2 and a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2692.0
Subtracting 64 from 83 leaves us with 19.
Take the next digit (9) from the dividend and append it to 19, then repeat: 199 / 32

Step 6:
The number 32 fits into 199 6 times, leaving a remainder of 7.
Use 6 as the next digit of our solution. 
Result so far: 26926.0
Subtract 192 from 199 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 7:
32 goes into 70 2 times with a remainder of 6.
The next digit of our result is 2. 
Result so far: 26926.2
If we take 64 away from 70, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 8:
The number 32 fits into 60 1 times, leaving a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 26926.21
If we subtract 32 from 60, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 9:
32 can be fit into 280 8 times, resulting in a remainder of 24.
Use 8 as the next digit of our solution. 
Result so far: 26926.218
The remainder is 24 after subtracting 256 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 10:
If we divide 240 by 32, we get 7 and a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 26926.2187
If we take 224 away from 240, we end up 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.

Going ahead to step 11:
The number 32 fits into 160 5 times, leaving a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 26926.21875
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.

Moving on to step 12:
When dividing 0 by 32, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 26926.21875
Subtracting 0 from 0 leaves us 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.

Step 13:
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: 26926.21875
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.

The final outcome is 26926.21875, with a leftover of 0.0.