23200981 ÷ 86 
We're looking to find how many times 86 goes into 23200981.

Advancing to step 1:
If we divide 2 by 86, we get 0 and a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 86

On to step 2:
When dividing 23 by 86, we get 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 86

Advancing to step 3:
The number 86 fits into 232 2 times, leaving a remainder of 60.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 172 away from 232, we end up with 60.
Append the next digit (0) from the dividend to 60 and continue with: 600 / 86

Moving on to step 4:
If we divide 600 by 86, we get 6 and a remainder of 84.
Put 6 as the next digit of the answer. 
Result so far: 26.0
Deduct 516 from 600 and we're left with 84.
Take the next digit (0) from the dividend and append it to 84, then repeat: 840 / 86

Moving on to step 5:
If we divide 840 by 86, we get 9 and a remainder of 66.
The next digit of our result is 9. 
Result so far: 269.0
The remainder is 66 after subtracting 774 from 840.
Bring next digit (9) of the dividend behind the 66 and repeat the process: 669 / 86

Advancing to step 6:
669 divided by 86 is 7 with a remainder of 67.
Write down 7 as next digit of the result. 
Result so far: 2697.0
Subtracting 602 from 669 leaves us with 67.
Append the next digit (8) from the dividend to 67 and continue with: 678 / 86

Step 7:
86 can be fit into 678 7 times, resulting in a remainder of 76.
Write down 7 as next digit of the result. 
Result so far: 26977.0
If we take 602 away from 678, we end up with 76.
Take the next digit (1) from the dividend and append it to 76, then repeat: 761 / 86

Going ahead to step 8:
86 can be fit into 761 8 times, resulting in a remainder of 73.
Record the quotient 8 as the next digit in the result. 
Result so far: 269778.0
Deduct 688 from 761 and we're left with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 9:
When dividing 730 by 86, we get 8 with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 269778.8
The remainder is 42 after subtracting 688 from 730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 10:
86 can be fit into 420 4 times, resulting in a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 269778.84
Subtracting 344 from 420 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 11:
If we divide 760 by 86, we get 8 and a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 269778.848
If we take 688 away from 760, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 12:
720 divided by 86 is 8 with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 269778.8488
If we subtract 688 from 720, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 269778.8488 and a remainder of 0.00032.