We look at the division of 861944 by 24 
We're looking to find how many times 24 goes into 861944.

Going ahead to step 1:
8 divided by 24 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 24

Step 2:
24 goes into 86 3 times with a remainder of 14.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 72 from 86 leaves us with 14.
Bring next digit (1) of the dividend behind the 14 and repeat the process: 141 / 24

Going ahead to step 3:
24 can be fit into 141 5 times, resulting in a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 35.0
If we subtract 120 from 141, we get 21.
Grab the next digit (9) from the dividend, add it to 21, then carry on: 219 / 24

On to step 4:
219 divided by 24 is 9 with a remainder of 3.
The number 9 becomes the next digit in our result. 
Result so far: 359.0
If we take 216 away from 219, we end up with 3.
Append the next digit (4) from the dividend to 3 and continue with: 34 / 24

Going ahead to step 5:
If we divide 34 by 24, we get 1 and a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 3591.0
The remainder is 10 after subtracting 24 from 34.
Append the next digit (4) from the dividend to 10 and continue with: 104 / 24

Let's proceed to step 6:
24 goes into 104 4 times with a remainder of 8.
The next digit of our result is 4. 
Result so far: 35914.0
The remainder is 8 after subtracting 96 from 104.
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 7:
When dividing 80 by 24, we get 3 with a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 35914.3
Deduct 72 from 80 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 8:
80 divided by 24 is 3 with a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 35914.33
Subtract 72 from 80 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 35914.33 and a remainder of 0.008.