86414054 ÷ 376 
We're looking to find how many times 376 goes into 86414054.

Advancing to step 1:
If we divide 8 by 376, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 376

On to step 2:
If we divide 86 by 376, we get 0 and a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Append the next digit (4) from the dividend to 86 and continue with: 864 / 376

Let's proceed to step 3:
The number 376 fits into 864 2 times, leaving a remainder of 112.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 112 after subtracting 752 from 864.
Grab the next digit (1) from the dividend, add it to 112, then carry on: 1121 / 376

On to step 4:
If we divide 1121 by 376, we get 2 and a remainder of 369.
The next digit of our result is 2. 
Result so far: 22.0
Subtracting 752 from 1121 leaves us with 369.
Take the next digit (4) from the dividend and append it to 369, then repeat: 3694 / 376

Advancing to step 5:
If we divide 3694 by 376, we get 9 and a remainder of 310.
Use 9 as the next digit of our solution. 
Result so far: 229.0
Subtract 3384 from 3694 to get 310.
Fetch the next digit (0) from the dividend, attach it to 310 and continue: 3100 / 376

Step 6:
376 goes into 3100 8 times with a remainder of 92.
Use 8 as the next digit of our solution. 
Result so far: 2298.0
Subtracting 3008 from 3100 leaves us with 92.
Include the next digit (5) from the dividend after 92, then repeat: 925 / 376

Let's proceed to step 7:
The number 376 fits into 925 2 times, leaving a remainder of 173.
Write down 2 as next digit of the result. 
Result so far: 22982.0
The remainder is 173 after subtracting 752 from 925.
Bring next digit (4) of the dividend behind the 173 and repeat the process: 1734 / 376

Advancing to step 8:
1734 divided by 376 is 4 with a remainder of 230.
The number 4 becomes the next digit in our result. 
Result so far: 229824.0
Subtracting 1504 from 1734 leaves us with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Step 9:
When dividing 2300 by 376, we get 6 with a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 229824.6
Subtract 2256 from 2300 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.

Moving on to step 10:
If we divide 440 by 376, we get 1 and a remainder of 64.
The number 1 becomes the next digit in our result. 
Result so far: 229824.61
If we subtract 376 from 440, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 11:
640 divided by 376 is 1 with a remainder of 264.
The next digit of our result is 1. 
Result so far: 229824.611
Deduct 376 from 640 and we're left with 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Our division results in 229824.611 with a remaining 0.0264.