97294 divided by 86 
We want to figure out the number of times 97294 can be divided by 86.

Moving on to step 1:
86 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 86

Let's proceed to step 2:
97 divided by 86 is 1 with a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 86 from 97 leaves us with 11.
Fetch the next digit (2) from the dividend, attach it to 11 and continue: 112 / 86

Advancing to step 3:
112 divided by 86 is 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 86 from 112 to get 26.
Append the next digit (9) from the dividend to 26 and continue with: 269 / 86

Advancing to step 4:
The number 86 fits into 269 3 times, leaving a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 113.0
If we subtract 258 from 269, we get 11.
Bring next digit (4) of the dividend behind the 11 and repeat the process: 114 / 86

Let's proceed to step 5:
114 divided by 86 is 1 with a remainder of 28.
The next digit of our result is 1. 
Result so far: 1131.0
Deduct 86 from 114 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 6:
280 divided by 86 is 3 with a remainder of 22.
Write down 3 as next digit of the result. 
Result so far: 1131.3
The remainder is 22 after subtracting 258 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
When dividing 220 by 86, we get 2 with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 1131.32
If we subtract 172 from 220, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 8:
If we divide 480 by 86, we get 5 and a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 1131.325
If we take 430 away from 480, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 9:
86 can be fit into 500 5 times, resulting in a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 1131.3255
Subtract 430 from 500 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 1131.3255 with a remaining 0.0007.