Let's divide 268276 by 86
We're looking to find how many times 86 goes into 268276.

Step 1:
86 can be fit into 2 0 times, resulting in a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 86

Step 2:
26 divided by 86 is 0 with a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Bring next digit (8) of the dividend behind the 26 and repeat the process: 268 / 86

On to step 3:
When dividing 268 by 86, we get 3 with a remainder of 10.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 258 from 268 leaves us with 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 86

Advancing to step 4:
86 can be fit into 102 1 times, resulting in a remainder of 16.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Deduct 86 from 102 and we're left with 16.
Bring next digit (7) of the dividend behind the 16 and repeat the process: 167 / 86

On to step 5:
86 can be fit into 167 1 times, resulting in a remainder of 81.
Record the quotient 1 as the next digit in the result. 
Result so far: 311.0
If we take 86 away from 167, we end up with 81.
Append the next digit (6) from the dividend to 81 and continue with: 816 / 86

Going ahead to step 6:
816 divided by 86 is 9 with a remainder of 42.
The next digit of our result is 9. 
Result so far: 3119.0
If we take 774 away from 816, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
When dividing 420 by 86, we get 4 with a remainder of 76.
The next digit of our result is 4. 
Result so far: 3119.4
If we subtract 344 from 420, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 8:
When dividing 760 by 86, we get 8 with a remainder of 72.
The next digit of our result is 8. 
Result so far: 3119.48
Subtract 688 from 760 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 9:
86 can be fit into 720 8 times, resulting in a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 3119.488
The remainder is 32 after subtracting 688 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 3119.488, and the remainder is 0.0032.