86700 ÷ 8 = 10837 R4
We're going to perform division on 86700 with 8 as the divisor.

Step 1:
8 goes into 8 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 8 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 8

Step 2:
8 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 6 to get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 8

Step 3:
8 goes into 67 8 times with a remainder of 3.
Write down 8 as next digit of of the result. 
Result so far: 108
Subtract 64 from 67 to get 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 8

Step 4:
8 goes into 30 3 times with a remainder of 6.
Write down 3 as next digit of of the result. 
Result so far: 1083
Subtract 24 from 30 to get 6.
Bring next digit (0) of the dividend behind the 6 and repeat the process: 60 / 8

Step 5:
8 goes into 60 7 times with a remainder of 4.
Write down 7 as next digit of of the result. 
Result so far: 10837
Subtract 56 from 60 to get 4.

The final result is 10837 with a remainder of 4.