86803948 ÷ 447 
We want to divide 86803948 by 447.

Advancing to step 1:
The number 447 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 447

On to step 2:
If we divide 86 by 447, we get 0 and a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Bring next digit (8) of the dividend behind the 86 and repeat the process: 868 / 447

Advancing to step 3:
447 can be fit into 868 1 times, resulting in a remainder of 421.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 447 from 868, we get 421.
Bring next digit (0) of the dividend behind the 421 and repeat the process: 4210 / 447

On to step 4:
When dividing 4210 by 447, we get 9 with a remainder of 187.
Write down 9 as next digit of the result. 
Result so far: 19.0
If we take 4023 away from 4210, we end up with 187.
Include the next digit (3) from the dividend after 187, then repeat: 1873 / 447

Advancing to step 5:
447 can be fit into 1873 4 times, resulting in a remainder of 85.
Use 4 as the next digit of our solution. 
Result so far: 194.0
Deduct 1788 from 1873 and we're left with 85.
Take the next digit (9) from the dividend and append it to 85, then repeat: 859 / 447

Advancing to step 6:
447 can be fit into 859 1 times, resulting in a remainder of 412.
The number 1 becomes the next digit in our result. 
Result so far: 1941.0
Subtract 447 from 859 to get 412.
Bring next digit (4) of the dividend behind the 412 and repeat the process: 4124 / 447

Advancing to step 7:
If we divide 4124 by 447, we get 9 and a remainder of 101.
Write down 9 as next digit of the result. 
Result so far: 19419.0
If we subtract 4023 from 4124, we get 101.
Bring next digit (8) of the dividend behind the 101 and repeat the process: 1018 / 447

Advancing to step 8:
1018 divided by 447 is 2 with a remainder of 124.
The number 2 becomes the next digit in our result. 
Result so far: 194192.0
The remainder is 124 after subtracting 894 from 1018.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Moving on to step 9:
The number 447 fits into 1240 2 times, leaving a remainder of 346.
The number 2 becomes the next digit in our result. 
Result so far: 194192.2
Deduct 894 from 1240 and we're left with 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Going ahead to step 10:
447 goes into 3460 7 times with a remainder of 331.
Record the quotient 7 as the next digit in the result. 
Result so far: 194192.27
If we take 3129 away from 3460, we end up with 331.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3310, and continue the process.

Advancing to step 11:
If we divide 3310 by 447, we get 7 and a remainder of 181.
Put 7 as the next digit of the answer. 
Result so far: 194192.277
If we take 3129 away from 3310, we end up with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Our division results in 194192.277 with a remaining 0.0181.