86032261 ÷ 972 
Our goal is to divide 86032261 by 972.

Advancing to step 1:
972 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 972

On to step 2:
86 divided by 972 is 0 with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Fetch the next digit (0) from the dividend, attach it to 86 and continue: 860 / 972

Let's proceed to step 3:
If we divide 860 by 972, we get 0 and a remainder of 860.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 860 and we're left with 860.
Append the next digit (3) from the dividend to 860 and continue with: 8603 / 972

Advancing to step 4:
When dividing 8603 by 972, we get 8 with a remainder of 827.
Write down 8 as next digit of the result. 
Result so far: 8.0
Deduct 7776 from 8603 and we're left with 827.
Append the next digit (2) from the dividend to 827 and continue with: 8272 / 972

Moving on to step 5:
If we divide 8272 by 972, we get 8 and a remainder of 496.
Put 8 as the next digit of the answer. 
Result so far: 88.0
Subtracting 7776 from 8272 leaves us with 496.
Take the next digit (2) from the dividend and append it to 496, then repeat: 4962 / 972

On to step 6:
972 goes into 4962 5 times with a remainder of 102.
Record the quotient 5 as the next digit in the result. 
Result so far: 885.0
The remainder is 102 after subtracting 4860 from 4962.
Fetch the next digit (6) from the dividend, attach it to 102 and continue: 1026 / 972

Advancing to step 7:
972 can be fit into 1026 1 times, resulting in a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 8851.0
Subtract 972 from 1026 to get 54.
Grab the next digit (1) from the dividend, add it to 54, then carry on: 541 / 972

On to step 8:
When dividing 541 by 972, we get 0 with a remainder of 541.
Record the quotient 0 as the next digit in the result. 
Result so far: 88510.0
Subtract 0 from 541 to get 541.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5410, and continue the process.

On to step 9:
If we divide 5410 by 972, we get 5 and a remainder of 550.
Record the quotient 5 as the next digit in the result. 
Result so far: 88510.5
The remainder is 550 after subtracting 4860 from 5410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5500, and continue the process.

On to step 10:
When dividing 5500 by 972, we get 5 with a remainder of 640.
The number 5 becomes the next digit in our result. 
Result so far: 88510.55
Deduct 4860 from 5500 and we're left with 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

The quotient of the division is 88510.55, and the remainder is 0.64.