We look at the division of 861276 by 28 
Let's see how many times 28 fits into 861276.

Going ahead to step 1:
28 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 28

Step 2:
28 can be fit into 86 3 times, resulting in a remainder of 2.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 84 from 86 and we're left with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 28

Let's proceed to step 3:
28 can be fit into 21 0 times, resulting in a remainder of 21.
Use 0 as the next digit of our solution. 
Result so far: 30.0
If we take 0 away from 21, we end up with 21.
Include the next digit (2) from the dividend after 21, then repeat: 212 / 28

Moving on to step 4:
The number 28 fits into 212 7 times, leaving a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 307.0
If we subtract 196 from 212, we get 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 28

Step 5:
28 goes into 167 5 times with a remainder of 27.
Write down 5 as next digit of the result. 
Result so far: 3075.0
Subtracting 140 from 167 leaves us with 27.
Bring next digit (6) of the dividend behind the 27 and repeat the process: 276 / 28

Step 6:
28 can be fit into 276 9 times, resulting in a remainder of 24.
The next digit of our result is 9. 
Result so far: 30759.0
Subtract 252 from 276 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 7:
When dividing 240 by 28, we get 8 with a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 30759.8
Subtract 224 from 240 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 8:
28 can be fit into 160 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 30759.85
The remainder is 20 after subtracting 140 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
When dividing 200 by 28, we get 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 30759.857
If we subtract 196 from 200, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
28 can be fit into 40 1 times, resulting in a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 30759.8571
If we take 28 away from 40, 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.

Let's proceed to step 11:
28 goes into 120 4 times with a remainder of 8.
Put 4 as the next digit of the answer. 
Result so far: 30759.85714
Subtracting 112 from 120 leaves us 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.

On to step 12:
The number 28 fits into 80 2 times, leaving a remainder of 24.
The next digit of our result is 2. 
Result so far: 30759.857142
Subtract 56 from 80 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 13:
28 goes into 240 8 times with a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 30759.8571428
The remainder is 16 after subtracting 224 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 14:
When dividing 160 by 28, we get 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 30759.85714285
If we subtract 140 from 160, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 30759.85714285 with a balance of 2e-08.