86761501 ÷ 206 
Our goal is to divide 86761501 by 206.

Moving on to step 1:
206 can be fit into 8 0 times, resulting in 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.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 206

Let's proceed to step 2:
When dividing 86 by 206, we get 0 with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Include the next digit (7) from the dividend after 86, then repeat: 867 / 206

Moving on to step 3:
206 goes into 867 4 times with a remainder of 43.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
The remainder is 43 after subtracting 824 from 867.
Take the next digit (6) from the dividend and append it to 43, then repeat: 436 / 206

On to step 4:
When dividing 436 by 206, we get 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 42.0
Deduct 412 from 436 and we're left with 24.
Include the next digit (1) from the dividend after 24, then repeat: 241 / 206

Advancing to step 5:
When dividing 241 by 206, we get 1 with a remainder of 35.
The number 1 becomes the next digit in our result. 
Result so far: 421.0
Deduct 206 from 241 and we're left with 35.
Include the next digit (5) from the dividend after 35, then repeat: 355 / 206

Step 6:
When dividing 355 by 206, we get 1 with a remainder of 149.
The next digit of our result is 1. 
Result so far: 4211.0
Deduct 206 from 355 and we're left with 149.
Bring next digit (0) of the dividend behind the 149 and repeat the process: 1490 / 206

On to step 7:
206 goes into 1490 7 times with a remainder of 48.
Write down 7 as next digit of the result. 
Result so far: 42117.0
Subtracting 1442 from 1490 leaves us with 48.
Grab the next digit (1) from the dividend, add it to 48, then carry on: 481 / 206

Going ahead to step 8:
When dividing 481 by 206, we get 2 with a remainder of 69.
The number 2 becomes the next digit in our result. 
Result so far: 421172.0
If we take 412 away from 481, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

Step 9:
When dividing 690 by 206, we get 3 with a remainder of 72.
Write down 3 as next digit of the result. 
Result so far: 421172.3
Deduct 618 from 690 and we're left 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.

On to step 10:
206 can be fit into 720 3 times, resulting in a remainder of 102.
Record the quotient 3 as the next digit in the result. 
Result so far: 421172.33
If we take 618 away from 720, we end up with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

After the division, we end up with 421172.33 and a remainder of 0.102.