We're dividing 617431 by 86 
We're looking to find how many times 86 goes into 617431.

Step 1:
If we divide 6 by 86, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 86

Step 2:
The number 86 fits into 61 0 times, leaving a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Take the next digit (7) from the dividend and append it to 61, then repeat: 617 / 86

Advancing to step 3:
When dividing 617 by 86, we get 7 with a remainder of 15.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 602 from 617, we get 15.
Bring next digit (4) of the dividend behind the 15 and repeat the process: 154 / 86

On to step 4:
86 goes into 154 1 times with a remainder of 68.
Use 1 as the next digit of our solution. 
Result so far: 71.0
If we take 86 away from 154, we end up with 68.
Include the next digit (3) from the dividend after 68, then repeat: 683 / 86

On to step 5:
86 goes into 683 7 times with a remainder of 81.
Record the quotient 7 as the next digit in the result. 
Result so far: 717.0
The remainder is 81 after subtracting 602 from 683.
Grab the next digit (1) from the dividend, add it to 81, then carry on: 811 / 86

Advancing to step 6:
86 goes into 811 9 times with a remainder of 37.
Record the quotient 9 as the next digit in the result. 
Result so far: 7179.0
If we subtract 774 from 811, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 7:
370 divided by 86 is 4 with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 7179.4
Deduct 344 from 370 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 8:
The number 86 fits into 260 3 times, leaving a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 7179.43
Subtract 258 from 260 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
The number 86 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 7179.43
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
When dividing 200 by 86, we get 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 7179.4302
If we take 172 away from 200, we end up 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 11:
280 divided by 86 is 3 with a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 7179.43023
Deduct 258 from 280 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 12:
If we divide 220 by 86, we get 2 and a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 7179.430232
The remainder is 48 after subtracting 172 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 13:
The number 86 fits into 480 5 times, leaving a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 7179.4302325
Subtracting 430 from 480 leaves us 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.

Advancing to step 14:
When dividing 500 by 86, we get 5 with a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 7179.43023255
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.

After the division, we end up with 7179.43023255 and a remainder of 7e-08.