We look at the division of 327940 by 86 
Our goal is to divide 327940 by 86.

Going ahead to step 1:
The number 86 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 86

Step 2:
When dividing 32 by 86, we get 0 with a remainder of 32.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 32, we end up with 32.
Take the next digit (7) from the dividend and append it to 32, then repeat: 327 / 86

Advancing to step 3:
The number 86 fits into 327 3 times, leaving a remainder of 69.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 258 from 327 and we're left with 69.
Append the next digit (9) from the dividend to 69 and continue with: 699 / 86

Let's proceed to step 4:
The number 86 fits into 699 8 times, leaving a remainder of 11.
Use 8 as the next digit of our solution. 
Result so far: 38.0
Deduct 688 from 699 and we're left with 11.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 86

Going ahead to step 5:
114 divided by 86 is 1 with a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 381.0
Subtracting 86 from 114 leaves us with 28.
Take the next digit (0) from the dividend and append it to 28, then repeat: 280 / 86

Let's proceed to step 6:
86 can be fit into 280 3 times, resulting in a remainder of 22.
The next digit of our result is 3. 
Result so far: 3813.0
Deduct 258 from 280 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
If we divide 220 by 86, we get 2 and a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 3813.2
If we take 172 away from 220, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 8:
When dividing 480 by 86, we get 5 with a remainder of 50.
The next digit of our result is 5. 
Result so far: 3813.25
If we take 430 away from 480, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 9:
The number 86 fits into 500 5 times, leaving a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 3813.255
The remainder is 70 after subtracting 430 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

After the division, we end up with 3813.255 and a remainder of 0.007.