86149109 ÷ 654 
Let's see how many times 654 fits into 86149109.

Step 1:
When dividing 8 by 654, we get 0 with 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 / 654

Advancing to step 2:
If we divide 86 by 654, we get 0 and a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Take the next digit (1) from the dividend and append it to 86, then repeat: 861 / 654

Moving on to step 3:
The number 654 fits into 861 1 times, leaving a remainder of 207.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 654 from 861 and we're left with 207.
Grab the next digit (4) from the dividend, add it to 207, then carry on: 2074 / 654

Let's proceed to step 4:
654 goes into 2074 3 times with a remainder of 112.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtracting 1962 from 2074 leaves us with 112.
Grab the next digit (9) from the dividend, add it to 112, then carry on: 1129 / 654

Going ahead to step 5:
654 goes into 1129 1 times with a remainder of 475.
Use 1 as the next digit of our solution. 
Result so far: 131.0
Deduct 654 from 1129 and we're left with 475.
Include the next digit (1) from the dividend after 475, then repeat: 4751 / 654

On to step 6:
The number 654 fits into 4751 7 times, leaving a remainder of 173.
The number 7 becomes the next digit in our result. 
Result so far: 1317.0
If we take 4578 away from 4751, we end up with 173.
Take the next digit (0) from the dividend and append it to 173, then repeat: 1730 / 654

Advancing to step 7:
If we divide 1730 by 654, we get 2 and a remainder of 422.
The next digit of our result is 2. 
Result so far: 13172.0
Subtracting 1308 from 1730 leaves us with 422.
Take the next digit (9) from the dividend and append it to 422, then repeat: 4229 / 654

Step 8:
When dividing 4229 by 654, we get 6 with a remainder of 305.
Use 6 as the next digit of our solution. 
Result so far: 131726.0
Subtract 3924 from 4229 to get 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

Moving on to step 9:
When dividing 3050 by 654, we get 4 with a remainder of 434.
Record the quotient 4 as the next digit in the result. 
Result so far: 131726.4
Deduct 2616 from 3050 and we're left with 434.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4340, and continue the process.

Moving on to step 10:
654 can be fit into 4340 6 times, resulting in a remainder of 416.
Use 6 as the next digit of our solution. 
Result so far: 131726.46
The remainder is 416 after subtracting 3924 from 4340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Going ahead to step 11:
4160 divided by 654 is 6 with a remainder of 236.
Use 6 as the next digit of our solution. 
Result so far: 131726.466
The remainder is 236 after subtracting 3924 from 4160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

The final result is 131726.466 with a remainder of 0.0236.