We divide 860021 by 86
We want to divide 860021 by 86.

Moving on to step 1:
The number 86 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 86

Let's proceed to step 2:
If we divide 86 by 86, we get 1 and a remainder of 0.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 86 from 86 leaves us with 0.
Grab the next digit (0) from the dividend, add it to 0, then carry on: 0 / 86

Moving on to step 3:
86 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 10.0
Subtract 0 from 0 to get 0.
Include the next digit (0) from the dividend after 0, then repeat: 0 / 86

On to step 4:
If we divide 0 by 86, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 100.0
If we take 0 away from 0, we end up with 0.
Include the next digit (2) from the dividend after 0, then repeat: 2 / 86

Moving on to step 5:
If we divide 2 by 86, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 1000.0
If we subtract 0 from 2, we get 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 86

Step 6:
86 goes into 21 0 times with a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 10000.0
Subtract 0 from 21 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
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: 10000.2
If we subtract 172 from 210, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 8:
86 can be fit into 380 4 times, resulting in a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 10000.24
The remainder is 36 after subtracting 344 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 9:
When dividing 360 by 86, we get 4 with a remainder of 16.
The next digit of our result is 4. 
Result so far: 10000.244
If we subtract 344 from 360, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final result is 10000.244 with a remainder of 0.0016.