86264500 ÷ 768 
We're looking to find how many times 768 goes into 86264500.

Let's proceed to step 1:
When dividing 8 by 768, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 768

Step 2:
86 divided by 768 is 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Take the next digit (2) from the dividend and append it to 86, then repeat: 862 / 768

Step 3:
862 divided by 768 is 1 with a remainder of 94.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 768 from 862 and we're left with 94.
Bring next digit (6) of the dividend behind the 94 and repeat the process: 946 / 768

Going ahead to step 4:
The number 768 fits into 946 1 times, leaving a remainder of 178.
Use 1 as the next digit of our solution. 
Result so far: 11.0
The remainder is 178 after subtracting 768 from 946.
Bring next digit (4) of the dividend behind the 178 and repeat the process: 1784 / 768

Advancing to step 5:
The number 768 fits into 1784 2 times, leaving a remainder of 248.
Use 2 as the next digit of our solution. 
Result so far: 112.0
The remainder is 248 after subtracting 1536 from 1784.
Grab the next digit (5) from the dividend, add it to 248, then carry on: 2485 / 768

Let's proceed to step 6:
768 can be fit into 2485 3 times, resulting in a remainder of 181.
Write down 3 as next digit of the result. 
Result so far: 1123.0
If we take 2304 away from 2485, we end up with 181.
Grab the next digit (0) from the dividend, add it to 181, then carry on: 1810 / 768

Step 7:
1810 divided by 768 is 2 with a remainder of 274.
Put 2 as the next digit of the answer. 
Result so far: 11232.0
If we subtract 1536 from 1810, we get 274.
Bring next digit (0) of the dividend behind the 274 and repeat the process: 2740 / 768

Moving on to step 8:
The number 768 fits into 2740 3 times, leaving a remainder of 436.
Record the quotient 3 as the next digit in the result. 
Result so far: 112323.0
Subtract 2304 from 2740 to get 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Let's proceed to step 9:
768 can be fit into 4360 5 times, resulting in a remainder of 520.
The next digit of our result is 5. 
Result so far: 112323.5
If we take 3840 away from 4360, we end up with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Step 10:
The number 768 fits into 5200 6 times, leaving a remainder of 592.
The number 6 becomes the next digit in our result. 
Result so far: 112323.56
If we take 4608 away from 5200, we end up with 592.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5920, and continue the process.

On to step 11:
768 can be fit into 5920 7 times, resulting in a remainder of 544.
Record the quotient 7 as the next digit in the result. 
Result so far: 112323.567
Subtract 5376 from 5920 to get 544.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5440, and continue the process.

Advancing to step 12:
768 goes into 5440 7 times with a remainder of 64.
Put 7 as the next digit of the answer. 
Result so far: 112323.5677
The remainder is 64 after subtracting 5376 from 5440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final outcome is 112323.5677, with a leftover of 0.00064.