426975 ÷ 86 
Our goal is to divide 426975 by 86.

Let's proceed to step 1:
The number 86 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 86

Let's proceed to step 2:
42 divided by 86 is 0 with a remainder of 42.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 42 after subtracting 0 from 42.
Grab the next digit (6) from the dividend, add it to 42, then carry on: 426 / 86

Step 3:
86 goes into 426 4 times with a remainder of 82.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 344 from 426 and we're left with 82.
Append the next digit (9) from the dividend to 82 and continue with: 829 / 86

Let's proceed to step 4:
829 divided by 86 is 9 with a remainder of 55.
The number 9 becomes the next digit in our result. 
Result so far: 49.0
Subtracting 774 from 829 leaves us with 55.
Include the next digit (7) from the dividend after 55, then repeat: 557 / 86

Going ahead to step 5:
The number 86 fits into 557 6 times, leaving a remainder of 41.
Record the quotient 6 as the next digit in the result. 
Result so far: 496.0
Subtracting 516 from 557 leaves us with 41.
Grab the next digit (5) from the dividend, add it to 41, then carry on: 415 / 86

Advancing to step 6:
The number 86 fits into 415 4 times, leaving a remainder of 71.
The next digit of our result is 4. 
Result so far: 4964.0
The remainder is 71 after subtracting 344 from 415.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Let's proceed to step 7:
If we divide 710 by 86, we get 8 and a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 4964.8
If we take 688 away from 710, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 8:
When dividing 220 by 86, we get 2 with a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 4964.82
Subtracting 172 from 220 leaves us 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 9:
When dividing 480 by 86, we get 5 with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 4964.825
Subtracting 430 from 480 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 10:
When dividing 500 by 86, we get 5 with a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 4964.8255
The remainder is 70 after subtracting 430 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 4964.8255 with a balance of 0.0007.