87661361 ÷ 996 
We're looking to find how many times 996 goes into 87661361.

Step 1:
If we divide 8 by 996, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (7) from the dividend after 8, then repeat: 87 / 996

Advancing to step 2:
When dividing 87 by 996, we get 0 with a remainder of 87.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 87 to get 87.
Include the next digit (6) from the dividend after 87, then repeat: 876 / 996

Moving on to step 3:
876 divided by 996 is 0 with a remainder of 876.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 876 to get 876.
Grab the next digit (6) from the dividend, add it to 876, then carry on: 8766 / 996

Advancing to step 4:
The number 996 fits into 8766 8 times, leaving a remainder of 798.
Put 8 as the next digit of the answer. 
Result so far: 8.0
If we subtract 7968 from 8766, we get 798.
Append the next digit (1) from the dividend to 798 and continue with: 7981 / 996

Going ahead to step 5:
The number 996 fits into 7981 8 times, leaving a remainder of 13.
Record the quotient 8 as the next digit in the result. 
Result so far: 88.0
If we take 7968 away from 7981, we end up with 13.
Fetch the next digit (3) from the dividend, attach it to 13 and continue: 133 / 996

Moving on to step 6:
When dividing 133 by 996, we get 0 with a remainder of 133.
The number 0 becomes the next digit in our result. 
Result so far: 880.0
Subtract 0 from 133 to get 133.
Bring next digit (6) of the dividend behind the 133 and repeat the process: 1336 / 996

On to step 7:
996 goes into 1336 1 times with a remainder of 340.
Write down 1 as next digit of the result. 
Result so far: 8801.0
If we subtract 996 from 1336, we get 340.
Fetch the next digit (1) from the dividend, attach it to 340 and continue: 3401 / 996

Let's proceed to step 8:
When dividing 3401 by 996, we get 3 with a remainder of 413.
Record the quotient 3 as the next digit in the result. 
Result so far: 88013.0
If we take 2988 away from 3401, we end up with 413.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4130, and continue the process.

Going ahead to step 9:
The number 996 fits into 4130 4 times, leaving a remainder of 146.
The next digit of our result is 4. 
Result so far: 88013.4
If we take 3984 away from 4130, we end up with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Let's proceed to step 10:
996 goes into 1460 1 times with a remainder of 464.
Write down 1 as next digit of the result. 
Result so far: 88013.41
Deduct 996 from 1460 and we're left with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Step 11:
996 can be fit into 4640 4 times, resulting in a remainder of 656.
Write down 4 as next digit of the result. 
Result so far: 88013.414
The remainder is 656 after subtracting 3984 from 4640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6560, and continue the process.

Let's proceed to step 12:
The number 996 fits into 6560 6 times, leaving a remainder of 584.
Put 6 as the next digit of the answer. 
Result so far: 88013.4146
If we take 5976 away from 6560, we end up with 584.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5840, and continue the process.

On to step 13:
996 can be fit into 5840 5 times, resulting in a remainder of 860.
Record the quotient 5 as the next digit in the result. 
Result so far: 88013.41465
If we subtract 4980 from 5840, we get 860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8600, and continue the process.

On to step 14:
If we divide 8600 by 996, we get 8 and a remainder of 632.
The next digit of our result is 8. 
Result so far: 88013.414658
The remainder is 632 after subtracting 7968 from 8600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6320, and continue the process.

Step 15:
996 can be fit into 6320 6 times, resulting in a remainder of 344.
Put 6 as the next digit of the answer. 
Result so far: 88013.4146586
Subtract 5976 from 6320 to get 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Going ahead to step 16:
If we divide 3440 by 996, we get 3 and a remainder of 452.
Put 3 as the next digit of the answer. 
Result so far: 88013.41465863
Deduct 2988 from 3440 and we're left with 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

The final outcome is 88013.41465863, with a leftover of 4.52e-07.