86124797 ÷ 541 
We want to figure out the number of times 86124797 can be divided by 541.

On to step 1:
The number 541 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 541

Let's proceed to step 2:
541 can be fit into 86 0 times, resulting in a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Bring next digit (1) of the dividend behind the 86 and repeat the process: 861 / 541

Going ahead to step 3:
861 divided by 541 is 1 with a remainder of 320.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 320 after subtracting 541 from 861.
Take the next digit (2) from the dividend and append it to 320, then repeat: 3202 / 541

Advancing to step 4:
The number 541 fits into 3202 5 times, leaving a remainder of 497.
Use 5 as the next digit of our solution. 
Result so far: 15.0
Deduct 2705 from 3202 and we're left with 497.
Bring next digit (4) of the dividend behind the 497 and repeat the process: 4974 / 541

Going ahead to step 5:
The number 541 fits into 4974 9 times, leaving a remainder of 105.
Record the quotient 9 as the next digit in the result. 
Result so far: 159.0
If we take 4869 away from 4974, we end up with 105.
Bring next digit (7) of the dividend behind the 105 and repeat the process: 1057 / 541

Advancing to step 6:
1057 divided by 541 is 1 with a remainder of 516.
Record the quotient 1 as the next digit in the result. 
Result so far: 1591.0
Deduct 541 from 1057 and we're left with 516.
Grab the next digit (9) from the dividend, add it to 516, then carry on: 5169 / 541

Let's proceed to step 7:
The number 541 fits into 5169 9 times, leaving a remainder of 300.
Record the quotient 9 as the next digit in the result. 
Result so far: 15919.0
If we take 4869 away from 5169, we end up with 300.
Fetch the next digit (7) from the dividend, attach it to 300 and continue: 3007 / 541

Going ahead to step 8:
541 can be fit into 3007 5 times, resulting in a remainder of 302.
Put 5 as the next digit of the answer. 
Result so far: 159195.0
Subtracting 2705 from 3007 leaves us with 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

Let's proceed to step 9:
541 goes into 3020 5 times with a remainder of 315.
Use 5 as the next digit of our solution. 
Result so far: 159195.5
If we subtract 2705 from 3020, we get 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

On to step 10:
The number 541 fits into 3150 5 times, leaving a remainder of 445.
Write down 5 as next digit of the result. 
Result so far: 159195.55
The remainder is 445 after subtracting 2705 from 3150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

After the division, we end up with 159195.55 and a remainder of 0.445.