73947 ÷ 86 
We want to divide 73947 by 86.

Step 1:
86 goes into 7 0 times with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 86

Advancing to step 2:
86 can be fit into 73 0 times, resulting in a remainder of 73.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 73 leaves us with 73.
Include the next digit (9) from the dividend after 73, then repeat: 739 / 86

Advancing to step 3:
The number 86 fits into 739 8 times, leaving a remainder of 51.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 688 away from 739, we end up with 51.
Take the next digit (4) from the dividend and append it to 51, then repeat: 514 / 86

Let's proceed to step 4:
The number 86 fits into 514 5 times, leaving a remainder of 84.
The number 5 becomes the next digit in our result. 
Result so far: 85.0
The remainder is 84 after subtracting 430 from 514.
Take the next digit (7) from the dividend and append it to 84, then repeat: 847 / 86

Going ahead to step 5:
If we divide 847 by 86, we get 9 and a remainder of 73.
The next digit of our result is 9. 
Result so far: 859.0
Subtract 774 from 847 to get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Going ahead to step 6:
The number 86 fits into 730 8 times, leaving a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 859.8
Deduct 688 from 730 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
86 can be fit into 420 4 times, resulting in a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 859.84
Subtracting 344 from 420 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 8:
If we divide 760 by 86, we get 8 and a remainder of 72.
Use 8 as the next digit of our solution. 
Result so far: 859.848
The remainder is 72 after subtracting 688 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 9:
86 goes into 720 8 times with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 859.8488
Subtracting 688 from 720 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 859.8488 with a remainder of 0.00032.