We divide 354771 by 86
We're looking to find how many times 86 goes into 354771.

Moving on to step 1:
The number 86 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (5) of the dividend behind the 3 and repeat the process: 35 / 86

Moving on to step 2:
The number 86 fits into 35 0 times, leaving a remainder of 35.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 35 leaves us with 35.
Bring next digit (4) of the dividend behind the 35 and repeat the process: 354 / 86

On to step 3:
86 can be fit into 354 4 times, resulting in a remainder of 10.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Deduct 344 from 354 and we're left with 10.
Grab the next digit (7) from the dividend, add it to 10, then carry on: 107 / 86

Going ahead to step 4:
107 divided by 86 is 1 with a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 41.0
If we take 86 away from 107, we end up with 21.
Bring next digit (7) of the dividend behind the 21 and repeat the process: 217 / 86

Going ahead to step 5:
217 divided by 86 is 2 with a remainder of 45.
Write down 2 as next digit of the result. 
Result so far: 412.0
Deduct 172 from 217 and we're left with 45.
Append the next digit (1) from the dividend to 45 and continue with: 451 / 86

Moving on to step 6:
451 divided by 86 is 5 with a remainder of 21.
Use 5 as the next digit of our solution. 
Result so far: 4125.0
The remainder is 21 after subtracting 430 from 451.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
86 can be fit into 210 2 times, resulting in a remainder of 38.
The next digit of our result is 2. 
Result so far: 4125.2
Deduct 172 from 210 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 8:
86 can be fit into 380 4 times, resulting in a remainder of 36.
The next digit of our result is 4. 
Result so far: 4125.24
If we subtract 344 from 380, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
When dividing 360 by 86, we get 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 4125.244
Deduct 344 from 360 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 4125.244 with a remaining 0.0016.