86450 ÷ 76 
We want to divide 86450 by 76.

Let's proceed to step 1:
8 divided by 76 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 76

Advancing to step 2:
76 goes into 86 1 times with a remainder of 10.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 76 from 86, we get 10.
Fetch the next digit (4) from the dividend, attach it to 10 and continue: 104 / 76

Moving on to step 3:
When dividing 104 by 76, we get 1 with a remainder of 28.
The next digit of our result is 1. 
Result so far: 11.0
If we take 76 away from 104, we end up with 28.
Append the next digit (5) from the dividend to 28 and continue with: 285 / 76

Going ahead to step 4:
285 divided by 76 is 3 with a remainder of 57.
Use 3 as the next digit of our solution. 
Result so far: 113.0
If we subtract 228 from 285, we get 57.
Fetch the next digit (0) from the dividend, attach it to 57 and continue: 570 / 76

Moving on to step 5:
76 goes into 570 7 times with a remainder of 38.
Put 7 as the next digit of the answer. 
Result so far: 1137.0
If we take 532 away from 570, we end up 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.

On to step 6:
380 divided by 76 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 1137.5
If we subtract 380 from 380, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
76 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1137.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
The number 76 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1137.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 1137.5 with a remainder of 0.0.