197960 ÷ 86 
Let's see how many times 86 fits into 197960.

Moving on to step 1:
The number 86 fits into 1 0 times, leaving a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 86

Moving on to step 2:
86 goes into 19 0 times with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Grab the next digit (7) from the dividend, add it to 19, then carry on: 197 / 86

Advancing to step 3:
197 divided by 86 is 2 with a remainder of 25.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 172 from 197 to get 25.
Bring next digit (9) of the dividend behind the 25 and repeat the process: 259 / 86

Let's proceed to step 4:
259 divided by 86 is 3 with a remainder of 1.
The next digit of our result is 3. 
Result so far: 23.0
If we take 258 away from 259, we end up with 1.
Fetch the next digit (6) from the dividend, attach it to 1 and continue: 16 / 86

On to step 5:
If we divide 16 by 86, we get 0 and a remainder of 16.
The next digit of our result is 0. 
Result so far: 230.0
Deduct 0 from 16 and we're left with 16.
Grab the next digit (0) from the dividend, add it to 16, then carry on: 160 / 86

Step 6:
If we divide 160 by 86, we get 1 and a remainder of 74.
Use 1 as the next digit of our solution. 
Result so far: 2301.0
Deduct 86 from 160 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 7:
The number 86 fits into 740 8 times, leaving a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 2301.8
If we take 688 away from 740, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 8:
520 divided by 86 is 6 with a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 2301.86
Subtracting 516 from 520 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
If we divide 40 by 86, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 2301.86
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
The number 86 fits into 400 4 times, leaving a remainder of 56.
Put 4 as the next digit of the answer. 
Result so far: 2301.8604
Subtracting 344 from 400 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 11:
86 can be fit into 560 6 times, resulting in a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 2301.86046
Deduct 516 from 560 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 12:
When dividing 440 by 86, we get 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 2301.860465
Deduct 430 from 440 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.

Step 13:
100 divided by 86 is 1 with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 2301.8604651
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.

Going ahead to step 14:
If we divide 140 by 86, we get 1 and a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 2301.86046511
Subtract 86 from 140 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 2301.86046511 with a remaining 5.4e-08.