86478178 ÷ 353 
We're looking to find how many times 353 goes into 86478178.

Let's proceed to step 1:
When dividing 8 by 353, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 353

Going ahead to step 2:
When dividing 86 by 353, we get 0 with a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Take the next digit (4) from the dividend and append it to 86, then repeat: 864 / 353

On to step 3:
353 goes into 864 2 times with a remainder of 158.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 706 from 864 to get 158.
Grab the next digit (7) from the dividend, add it to 158, then carry on: 1587 / 353

Going ahead to step 4:
353 can be fit into 1587 4 times, resulting in a remainder of 175.
Write down 4 as next digit of the result. 
Result so far: 24.0
If we take 1412 away from 1587, we end up with 175.
Grab the next digit (8) from the dividend, add it to 175, then carry on: 1758 / 353

Step 5:
353 can be fit into 1758 4 times, resulting in a remainder of 346.
Record the quotient 4 as the next digit in the result. 
Result so far: 244.0
If we take 1412 away from 1758, we end up with 346.
Bring next digit (1) of the dividend behind the 346 and repeat the process: 3461 / 353

On to step 6:
3461 divided by 353 is 9 with a remainder of 284.
Put 9 as the next digit of the answer. 
Result so far: 2449.0
Subtracting 3177 from 3461 leaves us with 284.
Grab the next digit (7) from the dividend, add it to 284, then carry on: 2847 / 353

Step 7:
If we divide 2847 by 353, we get 8 and a remainder of 23.
Put 8 as the next digit of the answer. 
Result so far: 24498.0
If we take 2824 away from 2847, we end up with 23.
Grab the next digit (8) from the dividend, add it to 23, then carry on: 238 / 353

Let's proceed to step 8:
353 can be fit into 238 0 times, resulting in a remainder of 238.
Put 0 as the next digit of the answer. 
Result so far: 244980.0
Subtract 0 from 238 to get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Going ahead to step 9:
When dividing 2380 by 353, we get 6 with a remainder of 262.
Record the quotient 6 as the next digit in the result. 
Result so far: 244980.6
Deduct 2118 from 2380 and we're left with 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Advancing to step 10:
If we divide 2620 by 353, we get 7 and a remainder of 149.
The number 7 becomes the next digit in our result. 
Result so far: 244980.67
If we subtract 2471 from 2620, we get 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Going ahead to step 11:
353 can be fit into 1490 4 times, resulting in a remainder of 78.
The number 4 becomes the next digit in our result. 
Result so far: 244980.674
If we subtract 1412 from 1490, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

On to step 12:
353 goes into 780 2 times with a remainder of 74.
Put 2 as the next digit of the answer. 
Result so far: 244980.6742
The remainder is 74 after subtracting 706 from 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 13:
353 goes into 740 2 times with a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 244980.67422
If we subtract 706 from 740, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

In conclusion, the division gives 244980.67422 with a balance of 3.4e-05.