86800 ÷ 4 = 21700 R0
Alright, let's work through the division of 86800 by 4 step by step.

Step 1:
4 goes into 8 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 8 from 8 to get 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 4

Step 2:
4 goes into 6 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 21
Subtract 4 from 6 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 4

Step 3:
4 goes into 28 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 217
Subtract 28 from 28 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 4

Step 4:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 2170
Subtract 0 from 0 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 4

Step 5:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 21700
Subtract 0 from 0 to get 0.

The final result is 21700 with a remainder of 0.