What is 861 Divided by 39 using Long Division?

$$ \begin{array}{rl} & 022 \phantom{00} \leftarrow Quotient \\[-4pt] Divisor \rightarrow \phantom{0} 39 \kern-1ex & \kern-1ex \enclose{longdiv}{861} \phantom{0} \leftarrow Dividend \\[-4pt] & \phantom{} \underline{\phantom{} 0\phantom{0}} \\[-4pt] & \phantom{} 8 6 \\[-4pt] & \phantom{} \underline{\phantom{} 78\phantom{0}} \\[-4pt] & \phantom{0} 8 1 \\[-4pt] & \phantom{0} \underline{\phantom{} 78\phantom{0}} \\[-4pt] & \phantom{00} 3 \phantom{0} \leftarrow Remainder \\[-4pt] \end{array} $$