Let's divide 86785755 by 312
We want to figure out the number of times 86785755 can be divided by 312.

Moving on to step 1:
The number 312 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 312

Let's proceed to step 2:
312 can be fit into 86 0 times, resulting in a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Fetch the next digit (7) from the dividend, attach it to 86 and continue: 867 / 312

Moving on to step 3:
312 goes into 867 2 times with a remainder of 243.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 624 from 867 to get 243.
Fetch the next digit (8) from the dividend, attach it to 243 and continue: 2438 / 312

Let's proceed to step 4:
312 can be fit into 2438 7 times, resulting in a remainder of 254.
The next digit of our result is 7. 
Result so far: 27.0
Subtract 2184 from 2438 to get 254.
Take the next digit (5) from the dividend and append it to 254, then repeat: 2545 / 312

Advancing to step 5:
312 can be fit into 2545 8 times, resulting in a remainder of 49.
Record the quotient 8 as the next digit in the result. 
Result so far: 278.0
Subtract 2496 from 2545 to get 49.
Fetch the next digit (7) from the dividend, attach it to 49 and continue: 497 / 312

On to step 6:
If we divide 497 by 312, we get 1 and a remainder of 185.
Use 1 as the next digit of our solution. 
Result so far: 2781.0
Subtracting 312 from 497 leaves us with 185.
Include the next digit (5) from the dividend after 185, then repeat: 1855 / 312

Moving on to step 7:
When dividing 1855 by 312, we get 5 with a remainder of 295.
The next digit of our result is 5. 
Result so far: 27815.0
Subtract 1560 from 1855 to get 295.
Bring next digit (5) of the dividend behind the 295 and repeat the process: 2955 / 312

Moving on to step 8:
The number 312 fits into 2955 9 times, leaving a remainder of 147.
The number 9 becomes the next digit in our result. 
Result so far: 278159.0
If we subtract 2808 from 2955, we get 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Going ahead to step 9:
312 goes into 1470 4 times with a remainder of 222.
Put 4 as the next digit of the answer. 
Result so far: 278159.4
If we subtract 1248 from 1470, we get 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Let's proceed to step 10:
The number 312 fits into 2220 7 times, leaving a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 278159.47
The remainder is 36 after subtracting 2184 from 2220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 11:
When dividing 360 by 312, we get 1 with a remainder of 48.
Record the quotient 1 as the next digit in the result. 
Result so far: 278159.471
Deduct 312 from 360 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 12:
When dividing 480 by 312, we get 1 with a remainder of 168.
Record the quotient 1 as the next digit in the result. 
Result so far: 278159.4711
Subtracting 312 from 480 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

In conclusion, the division gives 278159.4711 with a balance of 0.00168.