We're dividing 86705085 by 354 
We're looking to find how many times 354 goes into 86705085.

Moving on to step 1:
8 divided by 354 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 354

On to step 2:
354 goes into 86 0 times with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Take the next digit (7) from the dividend and append it to 86, then repeat: 867 / 354

Let's proceed to step 3:
The number 354 fits into 867 2 times, leaving a remainder of 159.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 708 from 867 leaves us with 159.
Take the next digit (0) from the dividend and append it to 159, then repeat: 1590 / 354

Advancing to step 4:
When dividing 1590 by 354, we get 4 with a remainder of 174.
The next digit of our result is 4. 
Result so far: 24.0
If we subtract 1416 from 1590, we get 174.
Fetch the next digit (5) from the dividend, attach it to 174 and continue: 1745 / 354

Advancing to step 5:
354 goes into 1745 4 times with a remainder of 329.
The next digit of our result is 4. 
Result so far: 244.0
Subtract 1416 from 1745 to get 329.
Bring next digit (0) of the dividend behind the 329 and repeat the process: 3290 / 354

Going ahead to step 6:
354 can be fit into 3290 9 times, resulting in a remainder of 104.
The next digit of our result is 9. 
Result so far: 2449.0
Subtracting 3186 from 3290 leaves us with 104.
Grab the next digit (8) from the dividend, add it to 104, then carry on: 1048 / 354

On to step 7:
354 goes into 1048 2 times with a remainder of 340.
Put 2 as the next digit of the answer. 
Result so far: 24492.0
The remainder is 340 after subtracting 708 from 1048.
Grab the next digit (5) from the dividend, add it to 340, then carry on: 3405 / 354

Step 8:
If we divide 3405 by 354, we get 9 and a remainder of 219.
The next digit of our result is 9. 
Result so far: 244929.0
The remainder is 219 after subtracting 3186 from 3405.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

Moving on to step 9:
354 goes into 2190 6 times with a remainder of 66.
Use 6 as the next digit of our solution. 
Result so far: 244929.6
If we take 2124 away from 2190, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Moving on to step 10:
354 can be fit into 660 1 times, resulting in a remainder of 306.
The next digit of our result is 1. 
Result so far: 244929.61
The remainder is 306 after subtracting 354 from 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Advancing to step 11:
When dividing 3060 by 354, we get 8 with a remainder of 228.
Write down 8 as next digit of the result. 
Result so far: 244929.618
If we take 2832 away from 3060, we end up with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Step 12:
If we divide 2280 by 354, we get 6 and a remainder of 156.
The next digit of our result is 6. 
Result so far: 244929.6186
If we subtract 2124 from 2280, we get 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

Advancing to step 13:
1560 divided by 354 is 4 with a remainder of 144.
Put 4 as the next digit of the answer. 
Result so far: 244929.61864
Subtract 1416 from 1560 to get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

On to step 14:
The number 354 fits into 1440 4 times, leaving a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 244929.618644
Subtracting 1416 from 1440 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final outcome is 244929.618644, with a leftover of 2.4e-06.