We look at the division of 88140 by 86 
Our goal is to divide 88140 by 86.

Let's proceed to step 1:
86 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 86

Advancing to step 2:
If we divide 88 by 86, we get 1 and a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 86 from 88 and we're left with 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 86

Let's proceed to step 3:
The number 86 fits into 21 0 times, leaving a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtracting 0 from 21 leaves us with 21.
Fetch the next digit (4) from the dividend, attach it to 21 and continue: 214 / 86

On to step 4:
When dividing 214 by 86, we get 2 with a remainder of 42.
Record the quotient 2 as the next digit in the result. 
Result so far: 102.0
If we take 172 away from 214, we end up with 42.
Fetch the next digit (0) from the dividend, attach it to 42 and continue: 420 / 86

Going ahead to step 5:
When dividing 420 by 86, we get 4 with a remainder of 76.
The number 4 becomes the next digit in our result. 
Result so far: 1024.0
Subtract 344 from 420 to 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.

Going ahead to step 6:
760 divided by 86 is 8 with a remainder of 72.
Record the quotient 8 as the next digit in the result. 
Result so far: 1024.8
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.

Going ahead to step 7:
When dividing 720 by 86, we get 8 with a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 1024.88
Deduct 688 from 720 and we're left with 32.
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 1024.88, and the remainder is 0.032.