861201 ÷ 88 
Our goal is to divide 861201 by 88.

On to step 1:
88 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 88

Advancing to step 2:
When dividing 86 by 88, we get 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Fetch the next digit (1) from the dividend, attach it to 86 and continue: 861 / 88

Advancing to step 3:
When dividing 861 by 88, we get 9 with a remainder of 69.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Subtracting 792 from 861 leaves us with 69.
Grab the next digit (2) from the dividend, add it to 69, then carry on: 692 / 88

Moving on to step 4:
88 goes into 692 7 times with a remainder of 76.
Write down 7 as next digit of the result. 
Result so far: 97.0
Subtract 616 from 692 to get 76.
Include the next digit (0) from the dividend after 76, then repeat: 760 / 88

Moving on to step 5:
When dividing 760 by 88, we get 8 with a remainder of 56.
Record the quotient 8 as the next digit in the result. 
Result so far: 978.0
Subtract 704 from 760 to get 56.
Bring next digit (1) of the dividend behind the 56 and repeat the process: 561 / 88

Let's proceed to step 6:
When dividing 561 by 88, we get 6 with a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 9786.0
Deduct 528 from 561 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 7:
88 can be fit into 330 3 times, resulting in a remainder of 66.
Record the quotient 3 as the next digit in the result. 
Result so far: 9786.3
Deduct 264 from 330 and we're left with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Let's proceed to step 8:
88 goes into 660 7 times with a remainder of 44.
Use 7 as the next digit of our solution. 
Result so far: 9786.37
Subtracting 616 from 660 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 9:
If we divide 440 by 88, we get 5 and a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 9786.375
If we subtract 440 from 440, we 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.

Step 10:
The number 88 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 9786.375
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
88 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 9786.375
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 9786.375 and a remainder of 0.0.