861236 ÷ 28 
We're looking to find how many times 28 goes into 861236.

Advancing to step 1:
If we divide 8 by 28, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 28

Moving on to step 2:
28 can be fit into 86 3 times, resulting in a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 84 away from 86, we end up with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 28

On to step 3:
21 divided by 28 is 0 with a remainder of 21.
The next digit of our result is 0. 
Result so far: 30.0
Subtract 0 from 21 to get 21.
Include the next digit (2) from the dividend after 21, then repeat: 212 / 28

Going ahead to step 4:
28 goes into 212 7 times with a remainder of 16.
Record the quotient 7 as the next digit in the result. 
Result so far: 307.0
Subtracting 196 from 212 leaves us with 16.
Append the next digit (3) from the dividend to 16 and continue with: 163 / 28

Moving on to step 5:
The number 28 fits into 163 5 times, leaving a remainder of 23.
Use 5 as the next digit of our solution. 
Result so far: 3075.0
Subtract 140 from 163 to get 23.
Fetch the next digit (6) from the dividend, attach it to 23 and continue: 236 / 28

Step 6:
The number 28 fits into 236 8 times, leaving a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 30758.0
If we subtract 224 from 236, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
28 can be fit into 120 4 times, resulting in a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 30758.4
Subtracting 112 from 120 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 8:
80 divided by 28 is 2 with a remainder of 24.
The next digit of our result is 2. 
Result so far: 30758.42
Deduct 56 from 80 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 9:
28 goes into 240 8 times with a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 30758.428
If we subtract 224 from 240, we 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.

Step 10:
28 goes into 160 5 times with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 30758.4285
Subtracting 140 from 160 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
28 can be fit into 200 7 times, resulting in a remainder of 4.
Write down 7 as next digit of the result. 
Result so far: 30758.42857
Subtracting 196 from 200 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 12:
28 goes into 40 1 times with a remainder of 12.
Record the quotient 1 as the next digit in the result. 
Result so far: 30758.428571
The remainder is 12 after subtracting 28 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 13:
If we divide 120 by 28, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 30758.4285714
If we subtract 112 from 120, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 14:
If we divide 80 by 28, we get 2 and a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 30758.42857142
Deduct 56 from 80 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Our division results in 30758.42857142 with a remaining 2.4e-08.