86671355 ÷ 548 
We're looking to find how many times 548 goes into 86671355.

Advancing to step 1:
If we divide 8 by 548, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 548

Advancing to step 2:
86 divided by 548 is 0 with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Append the next digit (6) from the dividend to 86 and continue with: 866 / 548

On to step 3:
If we divide 866 by 548, we get 1 and a remainder of 318.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 548 away from 866, we end up with 318.
Include the next digit (7) from the dividend after 318, then repeat: 3187 / 548

Let's proceed to step 4:
When dividing 3187 by 548, we get 5 with a remainder of 447.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
If we take 2740 away from 3187, we end up with 447.
Fetch the next digit (1) from the dividend, attach it to 447 and continue: 4471 / 548

Let's proceed to step 5:
548 goes into 4471 8 times with a remainder of 87.
The next digit of our result is 8. 
Result so far: 158.0
If we subtract 4384 from 4471, we get 87.
Fetch the next digit (3) from the dividend, attach it to 87 and continue: 873 / 548

Going ahead to step 6:
The number 548 fits into 873 1 times, leaving a remainder of 325.
Write down 1 as next digit of the result. 
Result so far: 1581.0
If we take 548 away from 873, we end up with 325.
Grab the next digit (5) from the dividend, add it to 325, then carry on: 3255 / 548

Advancing to step 7:
If we divide 3255 by 548, we get 5 and a remainder of 515.
Write down 5 as next digit of the result. 
Result so far: 15815.0
Deduct 2740 from 3255 and we're left with 515.
Grab the next digit (5) from the dividend, add it to 515, then carry on: 5155 / 548

Going ahead to step 8:
5155 divided by 548 is 9 with a remainder of 223.
Put 9 as the next digit of the answer. 
Result so far: 158159.0
Deduct 4932 from 5155 and we're left with 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Step 9:
The number 548 fits into 2230 4 times, leaving a remainder of 38.
Use 4 as the next digit of our solution. 
Result so far: 158159.4
Deduct 2192 from 2230 and we're left 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 10:
If we divide 380 by 548, we get 0 and a remainder of 380.
Write down 0 as next digit of the result. 
Result so far: 158159.4
If we subtract 0 from 380, we get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 11:
548 can be fit into 3800 6 times, resulting in a remainder of 512.
The number 6 becomes the next digit in our result. 
Result so far: 158159.406
Subtracting 3288 from 3800 leaves us with 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

On to step 12:
5120 divided by 548 is 9 with a remainder of 188.
Write down 9 as next digit of the result. 
Result so far: 158159.4069
Deduct 4932 from 5120 and we're left with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Advancing to step 13:
If we divide 1880 by 548, we get 3 and a remainder of 236.
Write down 3 as next digit of the result. 
Result so far: 158159.40693
If we take 1644 away from 1880, we end up with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Moving on to step 14:
If we divide 2360 by 548, we get 4 and a remainder of 168.
Write down 4 as next digit of the result. 
Result so far: 158159.406934
Subtract 2192 from 2360 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Step 15:
If we divide 1680 by 548, we get 3 and a remainder of 36.
Put 3 as the next digit of the answer. 
Result so far: 158159.4069343
Subtract 1644 from 1680 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 16:
360 divided by 548 is 0 with a remainder of 360.
Put 0 as the next digit of the answer. 
Result so far: 158159.4069343
Subtract 0 from 360 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

The final result is 158159.4069343 with a remainder of 3.6e-07.