86209268 divided by 317 
We want to figure out the number of times 86209268 can be divided by 317.

On to step 1:
317 goes into 8 0 times with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 317

Advancing to step 2:
The number 317 fits into 86 0 times, leaving a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Grab the next digit (2) from the dividend, add it to 86, then carry on: 862 / 317

Advancing to step 3:
862 divided by 317 is 2 with a remainder of 228.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 228 after subtracting 634 from 862.
Include the next digit (0) from the dividend after 228, then repeat: 2280 / 317

Step 4:
The number 317 fits into 2280 7 times, leaving a remainder of 61.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Subtract 2219 from 2280 to get 61.
Grab the next digit (9) from the dividend, add it to 61, then carry on: 619 / 317

On to step 5:
When dividing 619 by 317, we get 1 with a remainder of 302.
Put 1 as the next digit of the answer. 
Result so far: 271.0
Deduct 317 from 619 and we're left with 302.
Include the next digit (2) from the dividend after 302, then repeat: 3022 / 317

Moving on to step 6:
317 goes into 3022 9 times with a remainder of 169.
Use 9 as the next digit of our solution. 
Result so far: 2719.0
If we subtract 2853 from 3022, we get 169.
Append the next digit (6) from the dividend to 169 and continue with: 1696 / 317

Step 7:
1696 divided by 317 is 5 with a remainder of 111.
The next digit of our result is 5. 
Result so far: 27195.0
The remainder is 111 after subtracting 1585 from 1696.
Include the next digit (8) from the dividend after 111, then repeat: 1118 / 317

Advancing to step 8:
When dividing 1118 by 317, we get 3 with a remainder of 167.
Record the quotient 3 as the next digit in the result. 
Result so far: 271953.0
If we take 951 away from 1118, we end up with 167.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Step 9:
317 goes into 1670 5 times with a remainder of 85.
Write down 5 as next digit of the result. 
Result so far: 271953.5
The remainder is 85 after subtracting 1585 from 1670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Moving on to step 10:
317 can be fit into 850 2 times, resulting in a remainder of 216.
Use 2 as the next digit of our solution. 
Result so far: 271953.52
The remainder is 216 after subtracting 634 from 850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Step 11:
317 can be fit into 2160 6 times, resulting in a remainder of 258.
The number 6 becomes the next digit in our result. 
Result so far: 271953.526
Subtracting 1902 from 2160 leaves us with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

Let's proceed to step 12:
When dividing 2580 by 317, we get 8 with a remainder of 44.
The next digit of our result is 8. 
Result so far: 271953.5268
If we subtract 2536 from 2580, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 13:
317 can be fit into 440 1 times, resulting in a remainder of 123.
Record the quotient 1 as the next digit in the result. 
Result so far: 271953.52681
Subtract 317 from 440 to get 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Moving on to step 14:
317 can be fit into 1230 3 times, resulting in a remainder of 279.
Put 3 as the next digit of the answer. 
Result so far: 271953.526813
The remainder is 279 after subtracting 951 from 1230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2790, and continue the process.

Advancing to step 15:
When dividing 2790 by 317, we get 8 with a remainder of 254.
Use 8 as the next digit of our solution. 
Result so far: 271953.5268138
If we take 2536 away from 2790, we end up with 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

Going ahead to step 16:
When dividing 2540 by 317, we get 8 with a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 271953.52681388
Deduct 2536 from 2540 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 271953.52681388 with a balance of 4e-09.