861583 ÷ 28 
We're looking to find how many times 28 goes into 861583.

Moving on to step 1:
28 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 28

Going ahead to step 2:
The number 28 fits into 86 3 times, leaving a remainder of 2.
The next digit of our result is 3. 
Result so far: 3.0
If we take 84 away from 86, we end up with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 28

Moving on to step 3:
28 can be fit into 21 0 times, resulting in a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
Subtract 0 from 21 to get 21.
Append the next digit (5) from the dividend to 21 and continue with: 215 / 28

Going ahead to step 4:
28 can be fit into 215 7 times, resulting in a remainder of 19.
Record the quotient 7 as the next digit in the result. 
Result so far: 307.0
Deduct 196 from 215 and we're left with 19.
Append the next digit (8) from the dividend to 19 and continue with: 198 / 28

Let's proceed to step 5:
198 divided by 28 is 7 with a remainder of 2.
The next digit of our result is 7. 
Result so far: 3077.0
If we subtract 196 from 198, we get 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 28

On to step 6:
When dividing 23 by 28, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 30770.0
Deduct 0 from 23 and we're left with 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 7:
If we divide 230 by 28, we get 8 and a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 30770.8
The remainder is 6 after subtracting 224 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
The number 28 fits into 60 2 times, leaving a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 30770.82
If we take 56 away from 60, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 9:
When dividing 40 by 28, we get 1 with a remainder of 12.
Put 1 as the next digit of the answer. 
Result so far: 30770.821
Subtracting 28 from 40 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 10:
28 can be fit into 120 4 times, resulting in a remainder of 8.
The next digit of our result is 4. 
Result so far: 30770.8214
The remainder is 8 after subtracting 112 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 11:
80 divided by 28 is 2 with a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 30770.82142
If we take 56 away from 80, 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.

Step 12:
28 goes into 240 8 times with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 30770.821428
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.

Step 13:
28 goes into 160 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 30770.8214285
Subtract 140 from 160 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 14:
When dividing 200 by 28, we get 7 with a remainder of 4.
Record the quotient 7 as the next digit in the result. 
Result so far: 30770.82142857
Deduct 196 from 200 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 30770.82142857 with a remainder of 4e-09.