We look at the division of 86737962 by 406 
We want to divide 86737962 by 406.

On to step 1:
406 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 406

Going ahead to step 2:
86 divided by 406 is 0 with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Include the next digit (7) from the dividend after 86, then repeat: 867 / 406

Let's proceed to step 3:
The number 406 fits into 867 2 times, leaving a remainder of 55.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 812 from 867 to get 55.
Bring next digit (3) of the dividend behind the 55 and repeat the process: 553 / 406

Step 4:
The number 406 fits into 553 1 times, leaving a remainder of 147.
Use 1 as the next digit of our solution. 
Result so far: 21.0
Subtracting 406 from 553 leaves us with 147.
Include the next digit (7) from the dividend after 147, then repeat: 1477 / 406

Advancing to step 5:
406 goes into 1477 3 times with a remainder of 259.
The number 3 becomes the next digit in our result. 
Result so far: 213.0
Deduct 1218 from 1477 and we're left with 259.
Bring next digit (9) of the dividend behind the 259 and repeat the process: 2599 / 406

On to step 6:
If we divide 2599 by 406, we get 6 and a remainder of 163.
Use 6 as the next digit of our solution. 
Result so far: 2136.0
The remainder is 163 after subtracting 2436 from 2599.
Include the next digit (6) from the dividend after 163, then repeat: 1636 / 406

Step 7:
The number 406 fits into 1636 4 times, leaving a remainder of 12.
Record the quotient 4 as the next digit in the result. 
Result so far: 21364.0
Deduct 1624 from 1636 and we're left with 12.
Append the next digit (2) from the dividend to 12 and continue with: 122 / 406

Advancing to step 8:
406 can be fit into 122 0 times, resulting in a remainder of 122.
Put 0 as the next digit of the answer. 
Result so far: 213640.0
Subtract 0 from 122 to get 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

On to step 9:
406 can be fit into 1220 3 times, resulting in a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 213640.3
Deduct 1218 from 1220 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 10:
The number 406 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 213640.3
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
When dividing 200 by 406, we get 0 with a remainder of 200.
Record the quotient 0 as the next digit in the result. 
Result so far: 213640.3
If we take 0 away from 200, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final outcome is 213640.3, with a leftover of 0.02.