We're dividing 167421 by 86 
We want to divide 167421 by 86.

Step 1:
1 divided by 86 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 86

Moving on to step 2:
86 goes into 16 0 times with a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 16 to get 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 86

Advancing to step 3:
167 divided by 86 is 1 with a remainder of 81.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 86 from 167, we get 81.
Fetch the next digit (4) from the dividend, attach it to 81 and continue: 814 / 86

Let's proceed to step 4:
814 divided by 86 is 9 with a remainder of 40.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Subtracting 774 from 814 leaves us with 40.
Grab the next digit (2) from the dividend, add it to 40, then carry on: 402 / 86

Advancing to step 5:
402 divided by 86 is 4 with a remainder of 58.
The next digit of our result is 4. 
Result so far: 194.0
Deduct 344 from 402 and we're left with 58.
Append the next digit (1) from the dividend to 58 and continue with: 581 / 86

Going ahead to step 6:
581 divided by 86 is 6 with a remainder of 65.
Record the quotient 6 as the next digit in the result. 
Result so far: 1946.0
If we subtract 516 from 581, we get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 7:
86 can be fit into 650 7 times, resulting in a remainder of 48.
The number 7 becomes the next digit in our result. 
Result so far: 1946.7
Deduct 602 from 650 and we're left 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.

Moving on to step 8:
480 divided by 86 is 5 with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 1946.75
If we take 430 away from 480, we end up 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.

On to step 9:
86 can be fit into 500 5 times, resulting in a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 1946.755
If we subtract 430 from 500, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

After the division, we end up with 1946.755 and a remainder of 0.007.