We look at the division of 86856860 by 735 
Let's see how many times 735 fits into 86856860.

Moving on to step 1:
The number 735 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 735

On to step 2:
The number 735 fits into 86 0 times, leaving a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Append the next digit (8) from the dividend to 86 and continue with: 868 / 735

Going ahead to step 3:
The number 735 fits into 868 1 times, leaving a remainder of 133.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 133 after subtracting 735 from 868.
Bring next digit (5) of the dividend behind the 133 and repeat the process: 1335 / 735

On to step 4:
1335 divided by 735 is 1 with a remainder of 600.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Deduct 735 from 1335 and we're left with 600.
Append the next digit (6) from the dividend to 600 and continue with: 6006 / 735

Advancing to step 5:
The number 735 fits into 6006 8 times, leaving a remainder of 126.
The number 8 becomes the next digit in our result. 
Result so far: 118.0
Deduct 5880 from 6006 and we're left with 126.
Include the next digit (8) from the dividend after 126, then repeat: 1268 / 735

On to step 6:
When dividing 1268 by 735, we get 1 with a remainder of 533.
Record the quotient 1 as the next digit in the result. 
Result so far: 1181.0
Subtracting 735 from 1268 leaves us with 533.
Bring next digit (6) of the dividend behind the 533 and repeat the process: 5336 / 735

Advancing to step 7:
The number 735 fits into 5336 7 times, leaving a remainder of 191.
The next digit of our result is 7. 
Result so far: 11817.0
Deduct 5145 from 5336 and we're left with 191.
Include the next digit (0) from the dividend after 191, then repeat: 1910 / 735

On to step 8:
The number 735 fits into 1910 2 times, leaving a remainder of 440.
Write down 2 as next digit of the result. 
Result so far: 118172.0
If we subtract 1470 from 1910, we get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Advancing to step 9:
735 can be fit into 4400 5 times, resulting in a remainder of 725.
Write down 5 as next digit of the result. 
Result so far: 118172.5
Deduct 3675 from 4400 and we're left with 725.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7250, and continue the process.

On to step 10:
When dividing 7250 by 735, we get 9 with a remainder of 635.
Use 9 as the next digit of our solution. 
Result so far: 118172.59
If we take 6615 away from 7250, we end up with 635.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6350, and continue the process.

Advancing to step 11:
If we divide 6350 by 735, we get 8 and a remainder of 470.
Record the quotient 8 as the next digit in the result. 
Result so far: 118172.598
Subtracting 5880 from 6350 leaves us with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Let's proceed to step 12:
735 goes into 4700 6 times with a remainder of 290.
Use 6 as the next digit of our solution. 
Result so far: 118172.5986
If we take 4410 away from 4700, we end up with 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Going ahead to step 13:
When dividing 2900 by 735, we get 3 with a remainder of 695.
Put 3 as the next digit of the answer. 
Result so far: 118172.59863
The remainder is 695 after subtracting 2205 from 2900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6950, and continue the process.

Advancing to step 14:
When dividing 6950 by 735, we get 9 with a remainder of 335.
Record the quotient 9 as the next digit in the result. 
Result so far: 118172.598639
Subtract 6615 from 6950 to get 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

Step 15:
If we divide 3350 by 735, we get 4 and a remainder of 410.
The next digit of our result is 4. 
Result so far: 118172.5986394
If we subtract 2940 from 3350, we get 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Advancing to step 16:
When dividing 4100 by 735, we get 5 with a remainder of 425.
Record the quotient 5 as the next digit in the result. 
Result so far: 118172.59863945
Deduct 3675 from 4100 and we're left with 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

In conclusion, the division gives 118172.59863945 with a balance of 4.25e-07.