We look at the division of 244640 by 86 
We want to figure out the number of times 244640 can be divided by 86.

Going ahead to step 1:
2 divided by 86 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (4) from the dividend, add it to 2, then carry on: 24 / 86

On to step 2:
86 goes into 24 0 times with a remainder of 24.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 24 to get 24.
Bring next digit (4) of the dividend behind the 24 and repeat the process: 244 / 86

Step 3:
If we divide 244 by 86, we get 2 and a remainder of 72.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 172 away from 244, we end up with 72.
Fetch the next digit (6) from the dividend, attach it to 72 and continue: 726 / 86

Going ahead to step 4:
726 divided by 86 is 8 with a remainder of 38.
Write down 8 as next digit of the result. 
Result so far: 28.0
The remainder is 38 after subtracting 688 from 726.
Grab the next digit (4) from the dividend, add it to 38, then carry on: 384 / 86

On to step 5:
If we divide 384 by 86, we get 4 and a remainder of 40.
The next digit of our result is 4. 
Result so far: 284.0
If we subtract 344 from 384, we get 40.
Fetch the next digit (0) from the dividend, attach it to 40 and continue: 400 / 86

Moving on to step 6:
86 can be fit into 400 4 times, resulting in a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 2844.0
Subtracting 344 from 400 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 7:
When dividing 560 by 86, we get 6 with a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 2844.6
Subtract 516 from 560 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 8:
86 goes into 440 5 times with a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 2844.65
Subtract 430 from 440 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 9:
The number 86 fits into 100 1 times, leaving a remainder of 14.
The next digit of our result is 1. 
Result so far: 2844.651
If we subtract 86 from 100, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 10:
The number 86 fits into 140 1 times, leaving a remainder of 54.
Record the quotient 1 as the next digit in the result. 
Result so far: 2844.6511
Deduct 86 from 140 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 2844.6511 with a remaining 0.00054.