8463267 ÷ 961 
We want to figure out the number of times 8463267 can be divided by 961.

Step 1:
961 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (4) from the dividend and append it to 8, then repeat: 84 / 961

On to step 2:
When dividing 84 by 961, we get 0 with a remainder of 84.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 84 and we're left with 84.
Bring next digit (6) of the dividend behind the 84 and repeat the process: 846 / 961

Step 3:
961 can be fit into 846 0 times, resulting in a remainder of 846.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 846 leaves us with 846.
Fetch the next digit (3) from the dividend, attach it to 846 and continue: 8463 / 961

Step 4:
8463 divided by 961 is 8 with a remainder of 775.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 7688 away from 8463, we end up with 775.
Take the next digit (2) from the dividend and append it to 775, then repeat: 7752 / 961

Step 5:
961 goes into 7752 8 times with a remainder of 64.
The number 8 becomes the next digit in our result. 
Result so far: 88.0
Subtract 7688 from 7752 to get 64.
Grab the next digit (6) from the dividend, add it to 64, then carry on: 646 / 961

Step 6:
646 divided by 961 is 0 with a remainder of 646.
Write down 0 as next digit of the result. 
Result so far: 880.0
Subtracting 0 from 646 leaves us with 646.
Grab the next digit (7) from the dividend, add it to 646, then carry on: 6467 / 961

Advancing to step 7:
When dividing 6467 by 961, we get 6 with a remainder of 701.
The number 6 becomes the next digit in our result. 
Result so far: 8806.0
If we subtract 5766 from 6467, we get 701.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7010, and continue the process.

Advancing to step 8:
The number 961 fits into 7010 7 times, leaving a remainder of 283.
Put 7 as the next digit of the answer. 
Result so far: 8806.7
If we subtract 6727 from 7010, we get 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

On to step 9:
961 can be fit into 2830 2 times, resulting in a remainder of 908.
Use 2 as the next digit of our solution. 
Result so far: 8806.72
Subtract 1922 from 2830 to get 908.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9080, and continue the process.

Let's proceed to step 10:
9080 divided by 961 is 9 with a remainder of 431.
Put 9 as the next digit of the answer. 
Result so far: 8806.729
If we take 8649 away from 9080, we end up with 431.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4310, and continue the process.

Let's proceed to step 11:
961 can be fit into 4310 4 times, resulting in a remainder of 466.
Use 4 as the next digit of our solution. 
Result so far: 8806.7294
Subtract 3844 from 4310 to get 466.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4660, and continue the process.

Moving on to step 12:
When dividing 4660 by 961, we get 4 with a remainder of 816.
Write down 4 as next digit of the result. 
Result so far: 8806.72944
Subtracting 3844 from 4660 leaves us with 816.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8160, and continue the process.

The final result is 8806.72944 with a remainder of 0.000816.