We're dividing 23544776 by 861 
We want to divide 23544776 by 861.

Moving on to step 1:
2 divided by 861 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 861

On to step 2:
23 divided by 861 is 0 with a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 23 leaves us with 23.
Take the next digit (5) from the dividend and append it to 23, then repeat: 235 / 861

Let's proceed to step 3:
861 can be fit into 235 0 times, resulting in a remainder of 235.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 235 leaves us with 235.
Fetch the next digit (4) from the dividend, attach it to 235 and continue: 2354 / 861

Going ahead to step 4:
2354 divided by 861 is 2 with a remainder of 632.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 1722 from 2354 and we're left with 632.
Fetch the next digit (4) from the dividend, attach it to 632 and continue: 6324 / 861

On to step 5:
861 goes into 6324 7 times with a remainder of 297.
Put 7 as the next digit of the answer. 
Result so far: 27.0
Subtract 6027 from 6324 to get 297.
Take the next digit (7) from the dividend and append it to 297, then repeat: 2977 / 861

Going ahead to step 6:
861 goes into 2977 3 times with a remainder of 394.
The next digit of our result is 3. 
Result so far: 273.0
Subtract 2583 from 2977 to get 394.
Bring next digit (7) of the dividend behind the 394 and repeat the process: 3947 / 861

Going ahead to step 7:
If we divide 3947 by 861, we get 4 and a remainder of 503.
Write down 4 as next digit of the result. 
Result so far: 2734.0
If we take 3444 away from 3947, we end up with 503.
Bring next digit (6) of the dividend behind the 503 and repeat the process: 5036 / 861

Going ahead to step 8:
The number 861 fits into 5036 5 times, leaving a remainder of 731.
Put 5 as the next digit of the answer. 
Result so far: 27345.0
Deduct 4305 from 5036 and we're left with 731.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7310, and continue the process.

Advancing to step 9:
7310 divided by 861 is 8 with a remainder of 422.
The number 8 becomes the next digit in our result. 
Result so far: 27345.8
If we subtract 6888 from 7310, we get 422.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4220, and continue the process.

On to step 10:
4220 divided by 861 is 4 with a remainder of 776.
The next digit of our result is 4. 
Result so far: 27345.84
Subtracting 3444 from 4220 leaves us with 776.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7760, and continue the process.

Going ahead to step 11:
861 goes into 7760 9 times with a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 27345.849
Deduct 7749 from 7760 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 12:
861 can be fit into 110 0 times, resulting in a remainder of 110.
The number 0 becomes the next digit in our result. 
Result so far: 27345.849
Subtract 0 from 110 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 13:
When dividing 1100 by 861, we get 1 with a remainder of 239.
The next digit of our result is 1. 
Result so far: 27345.84901
Subtract 861 from 1100 to get 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

Let's proceed to step 14:
When dividing 2390 by 861, we get 2 with a remainder of 668.
Use 2 as the next digit of our solution. 
Result so far: 27345.849012
Deduct 1722 from 2390 and we're left with 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

Moving on to step 15:
6680 divided by 861 is 7 with a remainder of 653.
The next digit of our result is 7. 
Result so far: 27345.8490127
The remainder is 653 after subtracting 6027 from 6680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6530, and continue the process.

On to step 16:
If we divide 6530 by 861, we get 7 and a remainder of 503.
Record the quotient 7 as the next digit in the result. 
Result so far: 27345.84901277
If we take 6027 away from 6530, we end up with 503.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5030, and continue the process.

The final result is 27345.84901277 with a remainder of 5.03e-07.