We're dividing 86323 by 21 
We want to figure out the number of times 86323 can be divided by 21.

Moving on to step 1:
If we divide 8 by 21, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 21

Let's proceed to step 2:
86 divided by 21 is 4 with a remainder of 2.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 84 from 86 to get 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 21

Step 3:
21 goes into 23 1 times with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 41.0
The remainder is 2 after subtracting 21 from 23.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 21

Let's proceed to step 4:
22 divided by 21 is 1 with a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 411.0
Subtract 21 from 22 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 21

Step 5:
21 can be fit into 13 0 times, resulting in a remainder of 13.
The number 0 becomes the next digit in our result. 
Result so far: 4110.0
The remainder is 13 after subtracting 0 from 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Let's proceed to step 6:
130 divided by 21 is 6 with a remainder of 4.
Put 6 as the next digit of the answer. 
Result so far: 4110.6
Subtracting 126 from 130 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 7:
If we divide 40 by 21, we get 1 and a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 4110.61
Subtract 21 from 40 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 8:
190 divided by 21 is 9 with a remainder of 1.
The next digit of our result is 9. 
Result so far: 4110.619
The remainder is 1 after subtracting 189 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 9:
21 can be fit into 10 0 times, resulting in a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 4110.619
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 10:
If we divide 100 by 21, we get 4 and a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 4110.61904
Subtracting 84 from 100 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 11:
The number 21 fits into 160 7 times, leaving a remainder of 13.
The next digit of our result is 7. 
Result so far: 4110.619047
If we subtract 147 from 160, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 12:
When dividing 130 by 21, we get 6 with a remainder of 4.
The next digit of our result is 6. 
Result so far: 4110.6190476
Subtracting 126 from 130 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.

On to step 13:
The number 21 fits into 40 1 times, leaving a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 4110.61904761
Subtracting 21 from 40 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

The final outcome is 4110.61904761, with a leftover of 1.9e-08.