We're dividing 417654 by 86 
We want to figure out the number of times 417654 can be divided by 86.

Step 1:
86 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 86

Moving on to step 2:
If we divide 41 by 86, we get 0 and a remainder of 41.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 41 to get 41.
Grab the next digit (7) from the dividend, add it to 41, then carry on: 417 / 86

Step 3:
86 goes into 417 4 times with a remainder of 73.
Use 4 as the next digit of our solution. 
Result so far: 4.0
Subtracting 344 from 417 leaves us with 73.
Fetch the next digit (6) from the dividend, attach it to 73 and continue: 736 / 86

Step 4:
86 goes into 736 8 times with a remainder of 48.
Put 8 as the next digit of the answer. 
Result so far: 48.0
Subtract 688 from 736 to get 48.
Append the next digit (5) from the dividend to 48 and continue with: 485 / 86

Going ahead to step 5:
When dividing 485 by 86, we get 5 with a remainder of 55.
Write down 5 as next digit of the result. 
Result so far: 485.0
Subtracting 430 from 485 leaves us with 55.
Take the next digit (4) from the dividend and append it to 55, then repeat: 554 / 86

Advancing to step 6:
The number 86 fits into 554 6 times, leaving a remainder of 38.
Record the quotient 6 as the next digit in the result. 
Result so far: 4856.0
The remainder is 38 after subtracting 516 from 554.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
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: 4856.4
Deduct 344 from 380 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 8:
86 can be fit into 360 4 times, resulting in a remainder of 16.
The next digit of our result is 4. 
Result so far: 4856.44
If we subtract 344 from 360, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The quotient of the division is 4856.44, and the remainder is 0.016.