We look at the division of 86276831 by 497 
Let's see how many times 497 fits into 86276831.

Going ahead to step 1:
If we divide 8 by 497, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 497

Advancing to step 2:
The number 497 fits into 86 0 times, leaving a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Include the next digit (2) from the dividend after 86, then repeat: 862 / 497

Let's proceed to step 3:
If we divide 862 by 497, we get 1 and a remainder of 365.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 497 from 862 and we're left with 365.
Fetch the next digit (7) from the dividend, attach it to 365 and continue: 3657 / 497

Step 4:
497 can be fit into 3657 7 times, resulting in a remainder of 178.
The next digit of our result is 7. 
Result so far: 17.0
If we subtract 3479 from 3657, we get 178.
Grab the next digit (6) from the dividend, add it to 178, then carry on: 1786 / 497

Moving on to step 5:
If we divide 1786 by 497, we get 3 and a remainder of 295.
Put 3 as the next digit of the answer. 
Result so far: 173.0
Subtract 1491 from 1786 to get 295.
Fetch the next digit (8) from the dividend, attach it to 295 and continue: 2958 / 497

Step 6:
497 can be fit into 2958 5 times, resulting in a remainder of 473.
Put 5 as the next digit of the answer. 
Result so far: 1735.0
If we subtract 2485 from 2958, we get 473.
Grab the next digit (3) from the dividend, add it to 473, then carry on: 4733 / 497

Step 7:
4733 divided by 497 is 9 with a remainder of 260.
The number 9 becomes the next digit in our result. 
Result so far: 17359.0
Subtracting 4473 from 4733 leaves us with 260.
Include the next digit (1) from the dividend after 260, then repeat: 2601 / 497

Going ahead to step 8:
2601 divided by 497 is 5 with a remainder of 116.
The number 5 becomes the next digit in our result. 
Result so far: 173595.0
Deduct 2485 from 2601 and we're left with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Advancing to step 9:
497 can be fit into 1160 2 times, resulting in a remainder of 166.
Use 2 as the next digit of our solution. 
Result so far: 173595.2
Deduct 994 from 1160 and we're left with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

On to step 10:
When dividing 1660 by 497, we get 3 with a remainder of 169.
Record the quotient 3 as the next digit in the result. 
Result so far: 173595.23
Subtracting 1491 from 1660 leaves us with 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

Going ahead to step 11:
497 can be fit into 1690 3 times, resulting in a remainder of 199.
Use 3 as the next digit of our solution. 
Result so far: 173595.233
The remainder is 199 after subtracting 1491 from 1690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

The quotient of the division is 173595.233, and the remainder is 0.0199.