We look at the division of 264945 by 86 
We're looking to find how many times 86 goes into 264945.

Advancing to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 86

Let's proceed to step 2:
If we divide 26 by 86, we get 0 and a remainder of 26.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 26 and we're left with 26.
Include the next digit (4) from the dividend after 26, then repeat: 264 / 86

Step 3:
86 goes into 264 3 times with a remainder of 6.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 258 away from 264, we end up with 6.
Grab the next digit (9) from the dividend, add it to 6, then carry on: 69 / 86

Going ahead to step 4:
When dividing 69 by 86, we get 0 with a remainder of 69.
Put 0 as the next digit of the answer. 
Result so far: 30.0
Subtracting 0 from 69 leaves us with 69.
Bring next digit (4) of the dividend behind the 69 and repeat the process: 694 / 86

Moving on to step 5:
If we divide 694 by 86, we get 8 and a remainder of 6.
The next digit of our result is 8. 
Result so far: 308.0
The remainder is 6 after subtracting 688 from 694.
Fetch the next digit (5) from the dividend, attach it to 6 and continue: 65 / 86

Going ahead to step 6:
65 divided by 86 is 0 with a remainder of 65.
Put 0 as the next digit of the answer. 
Result so far: 3080.0
If we subtract 0 from 65, we get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Let's proceed to step 7:
The number 86 fits into 650 7 times, leaving a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 3080.7
If we take 602 away from 650, 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.

Moving on to step 8:
480 divided by 86 is 5 with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 3080.75
Subtract 430 from 480 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 9:
500 divided by 86 is 5 with a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 3080.755
If we take 430 away from 500, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The quotient of the division is 3080.755, and the remainder is 0.007.