We look at the division of 861404 by 88 
We're looking to find how many times 88 goes into 861404.

Advancing to step 1:
If we divide 8 by 88, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 88

Let's proceed to step 2:
88 can be fit into 86 0 times, resulting in a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Bring next digit (1) of the dividend behind the 86 and repeat the process: 861 / 88

Moving on to step 3:
If we divide 861 by 88, we get 9 and a remainder of 69.
Use 9 as the next digit of our solution. 
Result so far: 9.0
The remainder is 69 after subtracting 792 from 861.
Take the next digit (4) from the dividend and append it to 69, then repeat: 694 / 88

Step 4:
When dividing 694 by 88, we get 7 with a remainder of 78.
Put 7 as the next digit of the answer. 
Result so far: 97.0
If we take 616 away from 694, we end up with 78.
Bring next digit (0) of the dividend behind the 78 and repeat the process: 780 / 88

Advancing to step 5:
The number 88 fits into 780 8 times, leaving a remainder of 76.
Put 8 as the next digit of the answer. 
Result so far: 978.0
Subtract 704 from 780 to get 76.
Fetch the next digit (4) from the dividend, attach it to 76 and continue: 764 / 88

On to step 6:
If we divide 764 by 88, we get 8 and a remainder of 60.
Write down 8 as next digit of the result. 
Result so far: 9788.0
The remainder is 60 after subtracting 704 from 764.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 7:
If we divide 600 by 88, we get 6 and a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 9788.6
The remainder is 72 after subtracting 528 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Advancing to step 8:
88 can be fit into 720 8 times, resulting in a remainder of 16.
The next digit of our result is 8. 
Result so far: 9788.68
If we take 704 away from 720, we end up with 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 9:
88 goes into 160 1 times with a remainder of 72.
Use 1 as the next digit of our solution. 
Result so far: 9788.681
If we take 88 away from 160, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 10:
88 goes into 720 8 times with a remainder of 16.
The next digit of our result is 8. 
Result so far: 9788.6818
Subtract 704 from 720 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.

On to step 11:
When dividing 160 by 88, we get 1 with a remainder of 72.
The number 1 becomes the next digit in our result. 
Result so far: 9788.68181
If we take 88 away from 160, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 12:
The number 88 fits into 720 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 9788.681818
Subtract 704 from 720 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 13:
The number 88 fits into 160 1 times, leaving a remainder of 72.
The next digit of our result is 1. 
Result so far: 9788.6818181
If we subtract 88 from 160, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 14:
The number 88 fits into 720 8 times, leaving a remainder of 16.
Record the quotient 8 as the next digit in the result. 
Result so far: 9788.68181818
If we take 704 away from 720, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 9788.68181818 with a remaining 1.6e-08.