86524114 ÷ 437 
We want to figure out the number of times 86524114 can be divided by 437.

Step 1:
If we divide 8 by 437, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 437

Moving on to step 2:
437 goes into 86 0 times 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 (5) from the dividend to 86 and continue with: 865 / 437

Step 3:
437 goes into 865 1 times with a remainder of 428.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 437 from 865 and we're left with 428.
Append the next digit (2) from the dividend to 428 and continue with: 4282 / 437

Let's proceed to step 4:
437 can be fit into 4282 9 times, resulting in a remainder of 349.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtract 3933 from 4282 to get 349.
Fetch the next digit (4) from the dividend, attach it to 349 and continue: 3494 / 437

Let's proceed to step 5:
When dividing 3494 by 437, we get 7 with a remainder of 435.
The number 7 becomes the next digit in our result. 
Result so far: 197.0
Deduct 3059 from 3494 and we're left with 435.
Fetch the next digit (1) from the dividend, attach it to 435 and continue: 4351 / 437

Advancing to step 6:
4351 divided by 437 is 9 with a remainder of 418.
The next digit of our result is 9. 
Result so far: 1979.0
If we take 3933 away from 4351, we end up with 418.
Take the next digit (1) from the dividend and append it to 418, then repeat: 4181 / 437

Moving on to step 7:
437 goes into 4181 9 times with a remainder of 248.
The number 9 becomes the next digit in our result. 
Result so far: 19799.0
If we take 3933 away from 4181, we end up with 248.
Bring next digit (4) of the dividend behind the 248 and repeat the process: 2484 / 437

Advancing to step 8:
When dividing 2484 by 437, we get 5 with a remainder of 299.
The number 5 becomes the next digit in our result. 
Result so far: 197995.0
Subtract 2185 from 2484 to get 299.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2990, and continue the process.

Going ahead to step 9:
2990 divided by 437 is 6 with a remainder of 368.
Put 6 as the next digit of the answer. 
Result so far: 197995.6
If we take 2622 away from 2990, we end up with 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

Moving on to step 10:
3680 divided by 437 is 8 with a remainder of 184.
Put 8 as the next digit of the answer. 
Result so far: 197995.68
Subtracting 3496 from 3680 leaves us with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Step 11:
1840 divided by 437 is 4 with a remainder of 92.
The next digit of our result is 4. 
Result so far: 197995.684
Subtracting 1748 from 1840 leaves us with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Let's proceed to step 12:
The number 437 fits into 920 2 times, leaving a remainder of 46.
Use 2 as the next digit of our solution. 
Result so far: 197995.6842
Deduct 874 from 920 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 13:
The number 437 fits into 460 1 times, leaving a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 197995.68421
Deduct 437 from 460 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 14:
437 can be fit into 230 0 times, resulting in a remainder of 230.
Write down 0 as next digit of the result. 
Result so far: 197995.68421
Subtracting 0 from 230 leaves us with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 15:
437 goes into 2300 5 times with a remainder of 115.
Record the quotient 5 as the next digit in the result. 
Result so far: 197995.6842105
If we subtract 2185 from 2300, we get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Going ahead to step 16:
437 can be fit into 1150 2 times, resulting in a remainder of 276.
Use 2 as the next digit of our solution. 
Result so far: 197995.68421052
If we take 874 away from 1150, we end up with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

The final result is 197995.68421052 with a remainder of 2.76e-07.