We're dividing 86863554 by 973 
We want to figure out the number of times 86863554 can be divided by 973.

On to step 1:
8 divided by 973 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 973

Let's proceed to step 2:
973 can be fit into 86 0 times, resulting in a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Fetch the next digit (8) from the dividend, attach it to 86 and continue: 868 / 973

Let's proceed to step 3:
973 goes into 868 0 times with a remainder of 868.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 868, we end up with 868.
Take the next digit (6) from the dividend and append it to 868, then repeat: 8686 / 973

Let's proceed to step 4:
973 can be fit into 8686 8 times, resulting in a remainder of 902.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 7784 from 8686, we get 902.
Take the next digit (3) from the dividend and append it to 902, then repeat: 9023 / 973

Advancing to step 5:
The number 973 fits into 9023 9 times, leaving a remainder of 266.
Use 9 as the next digit of our solution. 
Result so far: 89.0
If we subtract 8757 from 9023, we get 266.
Bring next digit (5) of the dividend behind the 266 and repeat the process: 2665 / 973

Let's proceed to step 6:
2665 divided by 973 is 2 with a remainder of 719.
The number 2 becomes the next digit in our result. 
Result so far: 892.0
Subtract 1946 from 2665 to get 719.
Append the next digit (5) from the dividend to 719 and continue with: 7195 / 973

Let's proceed to step 7:
7195 divided by 973 is 7 with a remainder of 384.
Record the quotient 7 as the next digit in the result. 
Result so far: 8927.0
Deduct 6811 from 7195 and we're left with 384.
Fetch the next digit (4) from the dividend, attach it to 384 and continue: 3844 / 973

Going ahead to step 8:
973 goes into 3844 3 times with a remainder of 925.
Use 3 as the next digit of our solution. 
Result so far: 89273.0
If we take 2919 away from 3844, we end up with 925.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9250, and continue the process.

Moving on to step 9:
973 goes into 9250 9 times with a remainder of 493.
Put 9 as the next digit of the answer. 
Result so far: 89273.9
Deduct 8757 from 9250 and we're left with 493.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4930, and continue the process.

Moving on to step 10:
When dividing 4930 by 973, we get 5 with a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 89273.95
Subtracting 4865 from 4930 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

On to step 11:
973 goes into 650 0 times with a remainder of 650.
Write down 0 as next digit of the result. 
Result so far: 89273.95
The remainder is 650 after subtracting 0 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Let's proceed to step 12:
973 can be fit into 6500 6 times, resulting in a remainder of 662.
Record the quotient 6 as the next digit in the result. 
Result so far: 89273.9506
If we take 5838 away from 6500, we end up with 662.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6620, and continue the process.

On to step 13:
973 can be fit into 6620 6 times, resulting in a remainder of 782.
Use 6 as the next digit of our solution. 
Result so far: 89273.95066
Subtracting 5838 from 6620 leaves us with 782.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7820, and continue the process.

The final outcome is 89273.95066, with a leftover of 0.000782.