83204 ÷ 86 
We want to figure out the number of times 83204 can be divided by 86.

Advancing to step 1:
8 divided by 86 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 86

Advancing to step 2:
If we divide 83 by 86, we get 0 and a remainder of 83.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 83, we end up with 83.
Include the next digit (2) from the dividend after 83, then repeat: 832 / 86

Let's proceed to step 3:
The number 86 fits into 832 9 times, leaving a remainder of 58.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we subtract 774 from 832, we get 58.
Fetch the next digit (0) from the dividend, attach it to 58 and continue: 580 / 86

Going ahead to step 4:
The number 86 fits into 580 6 times, leaving a remainder of 64.
Record the quotient 6 as the next digit in the result. 
Result so far: 96.0
If we take 516 away from 580, we end up with 64.
Append the next digit (4) from the dividend to 64 and continue with: 644 / 86

Moving on to step 5:
If we divide 644 by 86, we get 7 and a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 967.0
The remainder is 42 after subtracting 602 from 644.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 6:
The number 86 fits into 420 4 times, leaving a remainder of 76.
The number 4 becomes the next digit in our result. 
Result so far: 967.4
If we subtract 344 from 420, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 7:
86 can be fit into 760 8 times, resulting in a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 967.48
If we take 688 away from 760, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 8:
If we divide 720 by 86, we get 8 and a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 967.488
The remainder is 32 after subtracting 688 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 967.488 with a remaining 0.0032.