We look at the division of 274960 by 86 
We want to divide 274960 by 86.

Let's proceed to step 1:
86 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 86

Let's proceed to step 2:
If we divide 27 by 86, we get 0 and a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 86

Let's proceed to step 3:
The number 86 fits into 274 3 times, leaving a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 258 from 274 and we're left with 16.
Bring next digit (9) of the dividend behind the 16 and repeat the process: 169 / 86

Step 4:
86 goes into 169 1 times with a remainder of 83.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
If we subtract 86 from 169, we get 83.
Include the next digit (6) from the dividend after 83, then repeat: 836 / 86

On to step 5:
836 divided by 86 is 9 with a remainder of 62.
Record the quotient 9 as the next digit in the result. 
Result so far: 319.0
If we take 774 away from 836, we end up with 62.
Take the next digit (0) from the dividend and append it to 62, then repeat: 620 / 86

Moving on to step 6:
620 divided by 86 is 7 with a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 3197.0
Deduct 602 from 620 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
180 divided by 86 is 2 with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 3197.2
If we take 172 away from 180, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 8:
80 divided by 86 is 0 with a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 3197.2
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 9:
86 goes into 800 9 times with a remainder of 26.
Use 9 as the next digit of our solution. 
Result so far: 3197.209
If we take 774 away from 800, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 10:
When dividing 260 by 86, we get 3 with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 3197.2093
If we subtract 258 from 260, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 11:
20 divided by 86 is 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 3197.2093
Deduct 0 from 20 and we're left with 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 12:
86 can be fit into 200 2 times, resulting in a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 3197.209302
Subtract 172 from 200 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 13:
If we divide 280 by 86, we get 3 and a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 3197.2093023
Subtracting 258 from 280 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 14:
When dividing 220 by 86, we get 2 with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 3197.20930232
Subtracting 172 from 220 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

After the division, we end up with 3197.20930232 and a remainder of 4.8e-08.