We look at the division of 86505439 by 123 
We're looking to find how many times 123 goes into 86505439.

On to step 1:
123 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 123

Moving on to step 2:
If we divide 86 by 123, we get 0 and a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Append the next digit (5) from the dividend to 86 and continue with: 865 / 123

Moving on to step 3:
When dividing 865 by 123, we get 7 with a remainder of 4.
The next digit of our result is 7. 
Result so far: 7.0
Subtract 861 from 865 to get 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 123

Advancing to step 4:
When dividing 40 by 123, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 70.0
Deduct 0 from 40 and we're left with 40.
Fetch the next digit (5) from the dividend, attach it to 40 and continue: 405 / 123

Let's proceed to step 5:
123 goes into 405 3 times with a remainder of 36.
Use 3 as the next digit of our solution. 
Result so far: 703.0
If we take 369 away from 405, we end up with 36.
Bring next digit (4) of the dividend behind the 36 and repeat the process: 364 / 123

On to step 6:
123 goes into 364 2 times with a remainder of 118.
The number 2 becomes the next digit in our result. 
Result so far: 7032.0
Subtract 246 from 364 to get 118.
Bring next digit (3) of the dividend behind the 118 and repeat the process: 1183 / 123

Going ahead to step 7:
The number 123 fits into 1183 9 times, leaving a remainder of 76.
The number 9 becomes the next digit in our result. 
Result so far: 70329.0
Deduct 1107 from 1183 and we're left with 76.
Append the next digit (9) from the dividend to 76 and continue with: 769 / 123

Step 8:
When dividing 769 by 123, we get 6 with a remainder of 31.
Use 6 as the next digit of our solution. 
Result so far: 703296.0
Subtracting 738 from 769 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 9:
310 divided by 123 is 2 with a remainder of 64.
Use 2 as the next digit of our solution. 
Result so far: 703296.2
Deduct 246 from 310 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 10:
The number 123 fits into 640 5 times, leaving a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 703296.25
Deduct 615 from 640 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 11:
The number 123 fits into 250 2 times, leaving a remainder of 4.
Put 2 as the next digit of the answer. 
Result so far: 703296.252
Subtracting 246 from 250 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 12:
123 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 703296.252
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 13:
123 can be fit into 400 3 times, resulting in a remainder of 31.
Record the quotient 3 as the next digit in the result. 
Result so far: 703296.25203
If we subtract 369 from 400, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 14:
123 goes into 310 2 times with a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 703296.252032
The remainder is 64 after subtracting 246 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 15:
123 goes into 640 5 times with a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 703296.2520325
Subtract 615 from 640 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 16:
250 divided by 123 is 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 703296.25203252
The remainder is 4 after subtracting 246 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The quotient of the division is 703296.25203252, and the remainder is 4e-09.