4731 divided by 86 
Our goal is to divide 4731 by 86.

Advancing to step 1:
If we divide 4 by 86, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (7) from the dividend to 4 and continue with: 47 / 86

On to step 2:
47 divided by 86 is 0 with a remainder of 47.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 47, we get 47.
Include the next digit (3) from the dividend after 47, then repeat: 473 / 86

On to step 3:
86 goes into 473 5 times with a remainder of 43.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 430 from 473 leaves us with 43.
Append the next digit (1) from the dividend to 43 and continue with: 431 / 86

Going ahead to step 4:
86 goes into 431 5 times with a remainder of 1.
The number 5 becomes the next digit in our result. 
Result so far: 55.0
Subtracting 430 from 431 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 5:
The number 86 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 55.0
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.

Moving on to step 6:
If we divide 100 by 86, we get 1 and a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 55.01
Deduct 86 from 100 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 7:
The number 86 fits into 140 1 times, leaving a remainder of 54.
Put 1 as the next digit of the answer. 
Result so far: 55.011
If we subtract 86 from 140, we 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.

In conclusion, the division gives 55.011 with a balance of 0.0054.