86270026 ÷ 100 
Let's see how many times 100 fits into 86270026.

On to step 1:
When dividing 8 by 100, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 100

Moving on to step 2:
86 divided by 100 is 0 with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Include the next digit (2) from the dividend after 86, then repeat: 862 / 100

On to step 3:
862 divided by 100 is 8 with a remainder of 62.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 800 away from 862, we end up with 62.
Grab the next digit (7) from the dividend, add it to 62, then carry on: 627 / 100

Going ahead to step 4:
If we divide 627 by 100, we get 6 and a remainder of 27.
The number 6 becomes the next digit in our result. 
Result so far: 86.0
If we subtract 600 from 627, we get 27.
Bring next digit (0) of the dividend behind the 27 and repeat the process: 270 / 100

Advancing to step 5:
The number 100 fits into 270 2 times, leaving a remainder of 70.
Put 2 as the next digit of the answer. 
Result so far: 862.0
Subtracting 200 from 270 leaves us with 70.
Bring next digit (0) of the dividend behind the 70 and repeat the process: 700 / 100

Step 6:
The number 100 fits into 700 7 times, leaving a remainder of 0.
The next digit of our result is 7. 
Result so far: 8627.0
Subtract 700 from 700 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 100

On to step 7:
2 divided by 100 is 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 86270.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 100

Step 8:
100 can be fit into 26 0 times, resulting in a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 862700.0
If we take 0 away from 26, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 9:
The number 100 fits into 260 2 times, leaving a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 862700.2
Subtracting 200 from 260 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 10:
If we divide 600 by 100, we get 6 and a remainder of 0.
Record the quotient 6 as the next digit in the result. 
Result so far: 862700.26
Deduct 600 from 600 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
The number 100 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 862700.26
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 12:
When dividing 0 by 100, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 862700.26
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 862700.26 and a remainder of 0.0.