We look at the division of 86261865 by 414 
We want to figure out the number of times 86261865 can be divided by 414.

Advancing to step 1:
When dividing 8 by 414, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
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 / 414

Moving on to step 2:
If we divide 86 by 414, we get 0 and a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Grab the next digit (2) from the dividend, add it to 86, then carry on: 862 / 414

Going ahead to step 3:
862 divided by 414 is 2 with a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 828 from 862 to get 34.
Grab the next digit (6) from the dividend, add it to 34, then carry on: 346 / 414

On to step 4:
346 divided by 414 is 0 with a remainder of 346.
The next digit of our result is 0. 
Result so far: 20.0
The remainder is 346 after subtracting 0 from 346.
Append the next digit (1) from the dividend to 346 and continue with: 3461 / 414

Going ahead to step 5:
If we divide 3461 by 414, we get 8 and a remainder of 149.
Record the quotient 8 as the next digit in the result. 
Result so far: 208.0
Deduct 3312 from 3461 and we're left with 149.
Append the next digit (8) from the dividend to 149 and continue with: 1498 / 414

Let's proceed to step 6:
414 goes into 1498 3 times with a remainder of 256.
Put 3 as the next digit of the answer. 
Result so far: 2083.0
Deduct 1242 from 1498 and we're left with 256.
Append the next digit (6) from the dividend to 256 and continue with: 2566 / 414

Going ahead to step 7:
414 can be fit into 2566 6 times, resulting in a remainder of 82.
Record the quotient 6 as the next digit in the result. 
Result so far: 20836.0
Subtracting 2484 from 2566 leaves us with 82.
Grab the next digit (5) from the dividend, add it to 82, then carry on: 825 / 414

Step 8:
414 can be fit into 825 1 times, resulting in a remainder of 411.
Write down 1 as next digit of the result. 
Result so far: 208361.0
Deduct 414 from 825 and we're left with 411.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4110, and continue the process.

Moving on to step 9:
When dividing 4110 by 414, we get 9 with a remainder of 384.
The next digit of our result is 9. 
Result so far: 208361.9
If we subtract 3726 from 4110, we get 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

On to step 10:
When dividing 3840 by 414, we get 9 with a remainder of 114.
Record the quotient 9 as the next digit in the result. 
Result so far: 208361.99
The remainder is 114 after subtracting 3726 from 3840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Our division results in 208361.99 with a remaining 0.114.