860471 ÷ 55 
We're looking to find how many times 55 goes into 860471.

Step 1:
55 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 55

Advancing to step 2:
When dividing 86 by 55, we get 1 with a remainder of 31.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 55 from 86, we get 31.
Take the next digit (0) from the dividend and append it to 31, then repeat: 310 / 55

Step 3:
310 divided by 55 is 5 with a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 15.0
If we take 275 away from 310, we end up with 35.
Fetch the next digit (4) from the dividend, attach it to 35 and continue: 354 / 55

Step 4:
354 divided by 55 is 6 with a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 156.0
Deduct 330 from 354 and we're left with 24.
Include the next digit (7) from the dividend after 24, then repeat: 247 / 55

Going ahead to step 5:
247 divided by 55 is 4 with a remainder of 27.
The next digit of our result is 4. 
Result so far: 1564.0
If we take 220 away from 247, we end up with 27.
Include the next digit (1) from the dividend after 27, then repeat: 271 / 55

Advancing to step 6:
55 can be fit into 271 4 times, resulting in a remainder of 51.
The next digit of our result is 4. 
Result so far: 15644.0
Deduct 220 from 271 and we're left with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Going ahead to step 7:
The number 55 fits into 510 9 times, leaving a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 15644.9
If we take 495 away from 510, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 8:
150 divided by 55 is 2 with a remainder of 40.
Record the quotient 2 as the next digit in the result. 
Result so far: 15644.92
The remainder is 40 after subtracting 110 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 9:
If we divide 400 by 55, we get 7 and a remainder of 15.
Use 7 as the next digit of our solution. 
Result so far: 15644.927
If we subtract 385 from 400, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 10:
55 goes into 150 2 times with a remainder of 40.
Put 2 as the next digit of the answer. 
Result so far: 15644.9272
Subtracting 110 from 150 leaves us 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.

On to step 11:
The number 55 fits into 400 7 times, leaving a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 15644.92727
The remainder is 15 after subtracting 385 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 12:
55 can be fit into 150 2 times, resulting in a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 15644.927272
Deduct 110 from 150 and we're left 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 13:
The number 55 fits into 400 7 times, leaving a remainder of 15.
Record the quotient 7 as the next digit in the result. 
Result so far: 15644.9272727
Subtracting 385 from 400 leaves us with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 14:
If we divide 150 by 55, we get 2 and a remainder of 40.
Put 2 as the next digit of the answer. 
Result so far: 15644.92727272
If we take 110 away from 150, 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.

The final result is 15644.92727272 with a remainder of 4e-08.