We're dividing 8661509 by 232 
We want to figure out the number of times 8661509 can be divided by 232.

Advancing to step 1:
When dividing 8 by 232, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 232

Going ahead to step 2:
232 goes into 86 0 times with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Bring next digit (6) of the dividend behind the 86 and repeat the process: 866 / 232

Advancing to step 3:
The number 232 fits into 866 3 times, leaving a remainder of 170.
The next digit of our result is 3. 
Result so far: 3.0
If we take 696 away from 866, we end up with 170.
Take the next digit (1) from the dividend and append it to 170, then repeat: 1701 / 232

Let's proceed to step 4:
The number 232 fits into 1701 7 times, leaving a remainder of 77.
The next digit of our result is 7. 
Result so far: 37.0
Deduct 1624 from 1701 and we're left with 77.
Append the next digit (5) from the dividend to 77 and continue with: 775 / 232

Step 5:
If we divide 775 by 232, we get 3 and a remainder of 79.
Write down 3 as next digit of the result. 
Result so far: 373.0
Subtracting 696 from 775 leaves us with 79.
Fetch the next digit (0) from the dividend, attach it to 79 and continue: 790 / 232

Moving on to step 6:
790 divided by 232 is 3 with a remainder of 94.
Use 3 as the next digit of our solution. 
Result so far: 3733.0
Subtracting 696 from 790 leaves us with 94.
Grab the next digit (9) from the dividend, add it to 94, then carry on: 949 / 232

Moving on to step 7:
232 goes into 949 4 times with a remainder of 21.
Record the quotient 4 as the next digit in the result. 
Result so far: 37334.0
The remainder is 21 after subtracting 928 from 949.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 8:
When dividing 210 by 232, we get 0 with a remainder of 210.
The next digit of our result is 0. 
Result so far: 37334.0
Subtracting 0 from 210 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Let's proceed to step 9:
The number 232 fits into 2100 9 times, leaving a remainder of 12.
Record the quotient 9 as the next digit in the result. 
Result so far: 37334.09
If we take 2088 away from 2100, we end up 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.

On to step 10:
If we divide 120 by 232, we get 0 and a remainder of 120.
The number 0 becomes the next digit in our result. 
Result so far: 37334.09
Subtract 0 from 120 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 11:
If we divide 1200 by 232, we get 5 and a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 37334.0905
If we take 1160 away from 1200, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
When dividing 400 by 232, we get 1 with a remainder of 168.
Put 1 as the next digit of the answer. 
Result so far: 37334.09051
If we subtract 232 from 400, we get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Step 13:
The number 232 fits into 1680 7 times, leaving a remainder of 56.
Put 7 as the next digit of the answer. 
Result so far: 37334.090517
The remainder is 56 after subtracting 1624 from 1680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 14:
232 can be fit into 560 2 times, resulting in a remainder of 96.
Use 2 as the next digit of our solution. 
Result so far: 37334.0905172
Subtract 464 from 560 to get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 15:
232 can be fit into 960 4 times, resulting in a remainder of 32.
The next digit of our result is 4. 
Result so far: 37334.09051724
Deduct 928 from 960 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 37334.09051724 with a balance of 3.2e-08.