We're dividing 86554 by 32 
Let's see how many times 32 fits into 86554.

Moving on to step 1:
If we divide 8 by 32, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 32

Let's proceed to step 2:
32 goes into 86 2 times with a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 64 from 86 to get 22.
Grab the next digit (5) from the dividend, add it to 22, then carry on: 225 / 32

Going ahead to step 3:
The number 32 fits into 225 7 times, leaving a remainder of 1.
Put 7 as the next digit of the answer. 
Result so far: 27.0
The remainder is 1 after subtracting 224 from 225.
Append the next digit (5) from the dividend to 1 and continue with: 15 / 32

Advancing to step 4:
When dividing 15 by 32, we get 0 with a remainder of 15.
Use 0 as the next digit of our solution. 
Result so far: 270.0
Deduct 0 from 15 and we're left with 15.
Grab the next digit (4) from the dividend, add it to 15, then carry on: 154 / 32

Let's proceed to step 5:
154 divided by 32 is 4 with a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 2704.0
The remainder is 26 after subtracting 128 from 154.
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 6:
When dividing 260 by 32, we get 8 with a remainder of 4.
The next digit of our result is 8. 
Result so far: 2704.8
Subtracting 256 from 260 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
When dividing 40 by 32, we get 1 with a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 2704.81
If we subtract 32 from 40, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 8:
When dividing 80 by 32, we get 2 with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 2704.812
If we subtract 64 from 80, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 9:
32 can be fit into 160 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2704.8125
Subtracting 160 from 160 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
If we divide 0 by 32, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 2704.8125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2704.8125
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 2704.8125 with a remainder of 0.0.