We look at the division of 67961 by 86 
We're looking to find how many times 86 goes into 67961.

On to step 1:
86 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 86

Going ahead to step 2:
86 can be fit into 67 0 times, resulting in a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 67, we end up with 67.
Fetch the next digit (9) from the dividend, attach it to 67 and continue: 679 / 86

Going ahead to step 3:
When dividing 679 by 86, we get 7 with a remainder of 77.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtract 602 from 679 to get 77.
Take the next digit (6) from the dividend and append it to 77, then repeat: 776 / 86

Going ahead to step 4:
The number 86 fits into 776 9 times, leaving a remainder of 2.
Record the quotient 9 as the next digit in the result. 
Result so far: 79.0
Deduct 774 from 776 and we're left with 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 86

Advancing to step 5:
86 goes into 21 0 times with a remainder of 21.
The next digit of our result is 0. 
Result so far: 790.0
Subtracting 0 from 21 leaves us with 21.
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 6:
When dividing 210 by 86, we get 2 with a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 790.2
Subtracting 172 from 210 leaves us 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.

Advancing to step 7:
380 divided by 86 is 4 with a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 790.24
If we take 344 away from 380, we end up 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.

Let's proceed to step 8:
The number 86 fits into 360 4 times, leaving a remainder of 16.
The next digit of our result is 4. 
Result so far: 790.244
The remainder is 16 after subtracting 344 from 360.
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 790.244 with a remaining 0.0016.