86361 ÷ 36 
We're looking to find how many times 36 goes into 86361.

Let's proceed to step 1:
If we divide 8 by 36, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 36

Moving on to step 2:
When dividing 86 by 36, we get 2 with a remainder of 14.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 72 away from 86, we end up with 14.
Include the next digit (3) from the dividend after 14, then repeat: 143 / 36

Moving on to step 3:
143 divided by 36 is 3 with a remainder of 35.
Use 3 as the next digit of our solution. 
Result so far: 23.0
Deduct 108 from 143 and we're left with 35.
Bring next digit (6) of the dividend behind the 35 and repeat the process: 356 / 36

Advancing to step 4:
36 can be fit into 356 9 times, resulting in a remainder of 32.
Put 9 as the next digit of the answer. 
Result so far: 239.0
Subtract 324 from 356 to get 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 36

Moving on to step 5:
When dividing 321 by 36, we get 8 with a remainder of 33.
Use 8 as the next digit of our solution. 
Result so far: 2398.0
If we subtract 288 from 321, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 6:
36 can be fit into 330 9 times, resulting in a remainder of 6.
The next digit of our result is 9. 
Result so far: 2398.9
Subtract 324 from 330 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 7:
The number 36 fits into 60 1 times, leaving a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 2398.91
If we take 36 away from 60, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 8:
240 divided by 36 is 6 with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 2398.916
If we subtract 216 from 240, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 9:
36 can be fit into 240 6 times, resulting in a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 2398.9166
If we subtract 216 from 240, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 2398.9166 and a remainder of 0.00024.