We're dividing 91296421 by 861 
We want to figure out the number of times 91296421 can be divided by 861.

Going ahead to step 1:
9 divided by 861 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 861

On to step 2:
861 can be fit into 91 0 times, resulting in a remainder of 91.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 91 to get 91.
Fetch the next digit (2) from the dividend, attach it to 91 and continue: 912 / 861

Step 3:
The number 861 fits into 912 1 times, leaving a remainder of 51.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 861 away from 912, we end up with 51.
Grab the next digit (9) from the dividend, add it to 51, then carry on: 519 / 861

Advancing to step 4:
The number 861 fits into 519 0 times, leaving a remainder of 519.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 519, we end up with 519.
Fetch the next digit (6) from the dividend, attach it to 519 and continue: 5196 / 861

Step 5:
5196 divided by 861 is 6 with a remainder of 30.
Record the quotient 6 as the next digit in the result. 
Result so far: 106.0
Deduct 5166 from 5196 and we're left with 30.
Take the next digit (4) from the dividend and append it to 30, then repeat: 304 / 861

Moving on to step 6:
861 can be fit into 304 0 times, resulting in a remainder of 304.
The next digit of our result is 0. 
Result so far: 1060.0
If we take 0 away from 304, we end up with 304.
Include the next digit (2) from the dividend after 304, then repeat: 3042 / 861

Step 7:
The number 861 fits into 3042 3 times, leaving a remainder of 459.
Record the quotient 3 as the next digit in the result. 
Result so far: 10603.0
If we take 2583 away from 3042, we end up with 459.
Include the next digit (1) from the dividend after 459, then repeat: 4591 / 861

Let's proceed to step 8:
861 goes into 4591 5 times with a remainder of 286.
Put 5 as the next digit of the answer. 
Result so far: 106035.0
Subtract 4305 from 4591 to get 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Let's proceed to step 9:
The number 861 fits into 2860 3 times, leaving a remainder of 277.
Put 3 as the next digit of the answer. 
Result so far: 106035.3
Subtracting 2583 from 2860 leaves us with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

Going ahead to step 10:
When dividing 2770 by 861, we get 3 with a remainder of 187.
The number 3 becomes the next digit in our result. 
Result so far: 106035.33
If we subtract 2583 from 2770, we get 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

The final result is 106035.33 with a remainder of 0.187.