We're dividing 217771 by 86 
Our goal is to divide 217771 by 86.

Advancing to step 1:
If we divide 2 by 86, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 86

Moving on to step 2:
86 can be fit into 21 0 times, resulting in a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 21, we get 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 86

Step 3:
86 goes into 217 2 times with a remainder of 45.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 45 after subtracting 172 from 217.
Bring next digit (7) of the dividend behind the 45 and repeat the process: 457 / 86

Moving on to step 4:
86 goes into 457 5 times with a remainder of 27.
The next digit of our result is 5. 
Result so far: 25.0
The remainder is 27 after subtracting 430 from 457.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 86

Moving on to step 5:
86 goes into 277 3 times with a remainder of 19.
The number 3 becomes the next digit in our result. 
Result so far: 253.0
If we take 258 away from 277, we end up with 19.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 86

Let's proceed to step 6:
191 divided by 86 is 2 with a remainder of 19.
The next digit of our result is 2. 
Result so far: 2532.0
Deduct 172 from 191 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 7:
86 goes into 190 2 times with a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 2532.2
Subtracting 172 from 190 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
When dividing 180 by 86, we get 2 with a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 2532.22
If we subtract 172 from 180, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 2532.22 with a balance of 0.008.