We're dividing 86646467 by 795 
We're looking to find how many times 795 goes into 86646467.

Advancing to step 1:
The number 795 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 795

Advancing to step 2:
795 goes into 86 0 times with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Take the next digit (6) from the dividend and append it to 86, then repeat: 866 / 795

Moving on to step 3:
The number 795 fits into 866 1 times, leaving a remainder of 71.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 795 from 866 and we're left with 71.
Bring next digit (4) of the dividend behind the 71 and repeat the process: 714 / 795

Advancing to step 4:
714 divided by 795 is 0 with a remainder of 714.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
If we subtract 0 from 714, we get 714.
Append the next digit (6) from the dividend to 714 and continue with: 7146 / 795

Going ahead to step 5:
795 can be fit into 7146 8 times, resulting in a remainder of 786.
Use 8 as the next digit of our solution. 
Result so far: 108.0
Deduct 6360 from 7146 and we're left with 786.
Bring next digit (4) of the dividend behind the 786 and repeat the process: 7864 / 795

Going ahead to step 6:
795 can be fit into 7864 9 times, resulting in a remainder of 709.
The next digit of our result is 9. 
Result so far: 1089.0
The remainder is 709 after subtracting 7155 from 7864.
Take the next digit (6) from the dividend and append it to 709, then repeat: 7096 / 795

Advancing to step 7:
When dividing 7096 by 795, we get 8 with a remainder of 736.
The next digit of our result is 8. 
Result so far: 10898.0
The remainder is 736 after subtracting 6360 from 7096.
Take the next digit (7) from the dividend and append it to 736, then repeat: 7367 / 795

Advancing to step 8:
795 goes into 7367 9 times with a remainder of 212.
The next digit of our result is 9. 
Result so far: 108989.0
If we take 7155 away from 7367, we end up with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Advancing to step 9:
795 can be fit into 2120 2 times, resulting in a remainder of 530.
The number 2 becomes the next digit in our result. 
Result so far: 108989.2
Deduct 1590 from 2120 and we're left with 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Moving on to step 10:
If we divide 5300 by 795, we get 6 and a remainder of 530.
Write down 6 as next digit of the result. 
Result so far: 108989.26
The remainder is 530 after subtracting 4770 from 5300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Advancing to step 11:
The number 795 fits into 5300 6 times, leaving a remainder of 530.
The number 6 becomes the next digit in our result. 
Result so far: 108989.266
If we subtract 4770 from 5300, we get 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

In conclusion, the division gives 108989.266 with a balance of 0.053.