We look at the division of 861540 by 96 
Let's see how many times 96 fits into 861540.

Advancing to step 1:
8 divided by 96 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 96

Advancing to step 2:
The number 96 fits into 86 0 times, leaving a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Take the next digit (1) from the dividend and append it to 86, then repeat: 861 / 96

Step 3:
861 divided by 96 is 8 with a remainder of 93.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 768 from 861 to get 93.
Fetch the next digit (5) from the dividend, attach it to 93 and continue: 935 / 96

Step 4:
The number 96 fits into 935 9 times, leaving a remainder of 71.
Use 9 as the next digit of our solution. 
Result so far: 89.0
Subtract 864 from 935 to get 71.
Fetch the next digit (4) from the dividend, attach it to 71 and continue: 714 / 96

Step 5:
96 can be fit into 714 7 times, resulting in a remainder of 42.
The next digit of our result is 7. 
Result so far: 897.0
If we take 672 away from 714, we end up with 42.
Take the next digit (0) from the dividend and append it to 42, then repeat: 420 / 96

Let's proceed to step 6:
If we divide 420 by 96, we get 4 and a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 8974.0
Deduct 384 from 420 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
96 goes into 360 3 times with a remainder of 72.
Put 3 as the next digit of the answer. 
Result so far: 8974.3
Subtract 288 from 360 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 8:
720 divided by 96 is 7 with a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 8974.37
The remainder is 48 after subtracting 672 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 9:
480 divided by 96 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 8974.375
The remainder is 0 after subtracting 480 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
0 divided by 96 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 8974.375
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
If we divide 0 by 96, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 8974.375
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 8974.375 with a remaining 0.0.