86031 ÷ 4 = 21507 R3
Let's divide 86031 by 4.

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 (0) of the dividend behind the 2 and repeat the process: 20 / 4

Step 3:
4 goes into 20 5 times with a remainder of 0.
Write down 5 as next digit of of the result. 
Result so far: 215
Subtract 20 from 20 to get 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 4

Step 4:
4 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 2150
Subtract 0 from 3 to get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 4

Step 5:
4 goes into 31 7 times with a remainder of 3.
Write down 7 as next digit of of the result. 
Result so far: 21507
Subtract 28 from 31 to get 3.

The final result is 21507 with a remainder of 3.