We divide 86530039 by 547
We want to divide 86530039 by 547.

Going ahead to step 1:
If we divide 8 by 547, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the 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 / 547

Moving on to step 2:
547 can be fit into 86 0 times, resulting in a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Grab the next digit (5) from the dividend, add it to 86, then carry on: 865 / 547

Let's proceed to step 3:
865 divided by 547 is 1 with a remainder of 318.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 547 from 865 and we're left with 318.
Fetch the next digit (3) from the dividend, attach it to 318 and continue: 3183 / 547

Going ahead to step 4:
547 can be fit into 3183 5 times, resulting in a remainder of 448.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we take 2735 away from 3183, we end up with 448.
Take the next digit (0) from the dividend and append it to 448, then repeat: 4480 / 547

Going ahead to step 5:
547 can be fit into 4480 8 times, resulting in a remainder of 104.
Use 8 as the next digit of our solution. 
Result so far: 158.0
Subtracting 4376 from 4480 leaves us with 104.
Append the next digit (0) from the dividend to 104 and continue with: 1040 / 547

Advancing to step 6:
When dividing 1040 by 547, we get 1 with a remainder of 493.
The number 1 becomes the next digit in our result. 
Result so far: 1581.0
If we subtract 547 from 1040, we get 493.
Append the next digit (3) from the dividend to 493 and continue with: 4933 / 547

Going ahead to step 7:
547 can be fit into 4933 9 times, resulting in a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 15819.0
If we subtract 4923 from 4933, we get 10.
Bring next digit (9) of the dividend behind the 10 and repeat the process: 109 / 547

On to step 8:
When dividing 109 by 547, we get 0 with a remainder of 109.
The next digit of our result is 0. 
Result so far: 158190.0
The remainder is 109 after subtracting 0 from 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Step 9:
547 goes into 1090 1 times with a remainder of 543.
Use 1 as the next digit of our solution. 
Result so far: 158190.1
Subtract 547 from 1090 to get 543.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5430, and continue the process.

Advancing to step 10:
5430 divided by 547 is 9 with a remainder of 507.
The next digit of our result is 9. 
Result so far: 158190.19
If we subtract 4923 from 5430, we get 507.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5070, and continue the process.

On to step 11:
5070 divided by 547 is 9 with a remainder of 147.
Write down 9 as next digit of the result. 
Result so far: 158190.199
Deduct 4923 from 5070 and we're left with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

The quotient of the division is 158190.199, and the remainder is 0.0147.