We're dividing 860354 by 3 
We want to divide 860354 by 3.

Advancing to step 1:
The number 3 fits into 8 2 times, leaving a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 6 away from 8, we end up with 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 3

Let's proceed to step 2:
When dividing 26 by 3, we get 8 with a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 28.0
Subtract 24 from 26 to get 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 3

Advancing to step 3:
3 can be fit into 20 6 times, resulting in a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 286.0
Subtracting 18 from 20 leaves us with 2.
Fetch the next digit (3) from the dividend, attach it to 2 and continue: 23 / 3

Step 4:
If we divide 23 by 3, we get 7 and a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 2867.0
Subtract 21 from 23 to get 2.
Take the next digit (5) from the dividend and append it to 2, then repeat: 25 / 3

Let's proceed to step 5:
3 goes into 25 8 times with a remainder of 1.
Write down 8 as next digit of the result. 
Result so far: 28678.0
Deduct 24 from 25 and we're left with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 3

Let's proceed to step 6:
14 divided by 3 is 4 with a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 286784.0
Subtract 12 from 14 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 7:
3 goes into 20 6 times with a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 286784.6
The remainder is 2 after subtracting 18 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 8:
If we divide 20 by 3, we get 6 and a remainder of 2.
Use 6 as the next digit of our solution. 
Result so far: 286784.66
Deduct 18 from 20 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 286784.66 with a balance of 0.002.