We're dividing 86271847 by 613 
Let's see how many times 613 fits into 86271847.

Moving on to step 1:
613 goes into 8 0 times with 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.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 613

Step 2:
The number 613 fits into 86 0 times, leaving a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Bring next digit (2) of the dividend behind the 86 and repeat the process: 862 / 613

Going ahead to step 3:
862 divided by 613 is 1 with a remainder of 249.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 613 from 862, we get 249.
Fetch the next digit (7) from the dividend, attach it to 249 and continue: 2497 / 613

Moving on to step 4:
When dividing 2497 by 613, we get 4 with a remainder of 45.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 2452 from 2497 and we're left with 45.
Append the next digit (1) from the dividend to 45 and continue with: 451 / 613

Advancing to step 5:
451 divided by 613 is 0 with a remainder of 451.
Put 0 as the next digit of the answer. 
Result so far: 140.0
If we take 0 away from 451, we end up with 451.
Append the next digit (8) from the dividend to 451 and continue with: 4518 / 613

Advancing to step 6:
613 goes into 4518 7 times with a remainder of 227.
Put 7 as the next digit of the answer. 
Result so far: 1407.0
The remainder is 227 after subtracting 4291 from 4518.
Grab the next digit (4) from the dividend, add it to 227, then carry on: 2274 / 613

Advancing to step 7:
2274 divided by 613 is 3 with a remainder of 435.
Use 3 as the next digit of our solution. 
Result so far: 14073.0
If we take 1839 away from 2274, we end up with 435.
Fetch the next digit (7) from the dividend, attach it to 435 and continue: 4357 / 613

Let's proceed to step 8:
4357 divided by 613 is 7 with a remainder of 66.
Record the quotient 7 as the next digit in the result. 
Result so far: 140737.0
The remainder is 66 after subtracting 4291 from 4357.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

On to step 9:
660 divided by 613 is 1 with a remainder of 47.
The next digit of our result is 1. 
Result so far: 140737.1
Deduct 613 from 660 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Going ahead to step 10:
If we divide 470 by 613, we get 0 and a remainder of 470.
The next digit of our result is 0. 
Result so far: 140737.1
Subtracting 0 from 470 leaves us with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

On to step 11:
613 can be fit into 4700 7 times, resulting in a remainder of 409.
The number 7 becomes the next digit in our result. 
Result so far: 140737.107
If we subtract 4291 from 4700, we get 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

Moving on to step 12:
613 can be fit into 4090 6 times, resulting in a remainder of 412.
Record the quotient 6 as the next digit in the result. 
Result so far: 140737.1076
If we take 3678 away from 4090, we end up with 412.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

Let's proceed to step 13:
613 goes into 4120 6 times with a remainder of 442.
Use 6 as the next digit of our solution. 
Result so far: 140737.10766
If we subtract 3678 from 4120, we get 442.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4420, and continue the process.

The quotient of the division is 140737.10766, and the remainder is 0.000442.