66221 ÷ 86 
We want to figure out the number of times 66221 can be divided by 86.

Let's proceed to step 1:
6 divided by 86 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Take the next digit (6) from the dividend and append it to 6, then repeat: 66 / 86

On to step 2:
If we divide 66 by 86, we get 0 and a remainder of 66.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 66 leaves us with 66.
Include the next digit (2) from the dividend after 66, then repeat: 662 / 86

Advancing to step 3:
When dividing 662 by 86, we get 7 with a remainder of 60.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we subtract 602 from 662, we get 60.
Bring next digit (2) of the dividend behind the 60 and repeat the process: 602 / 86

Let's proceed to step 4:
When dividing 602 by 86, we get 7 with a remainder of 0.
Put 7 as the next digit of the answer. 
Result so far: 77.0
The remainder is 0 after subtracting 602 from 602.
Include the next digit (1) from the dividend after 0, then repeat: 1 / 86

Advancing to step 5:
1 divided by 86 is 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 770.0
Subtract 0 from 1 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 6:
86 goes into 10 0 times with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 770.0
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
100 divided by 86 is 1 with a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 770.01
The remainder is 14 after subtracting 86 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
140 divided by 86 is 1 with a remainder of 54.
Use 1 as the next digit of our solution. 
Result so far: 770.011
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.

After the division, we end up with 770.011 and a remainder of 0.0054.