86928163 divided by 71 
We want to figure out the number of times 86928163 can be divided by 71.

Step 1:
If we divide 8 by 71, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 71

Going ahead to step 2:
When dividing 86 by 71, we get 1 with a remainder of 15.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 71 from 86, we get 15.
Bring next digit (9) of the dividend behind the 15 and repeat the process: 159 / 71

Let's proceed to step 3:
159 divided by 71 is 2 with a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
The remainder is 17 after subtracting 142 from 159.
Fetch the next digit (2) from the dividend, attach it to 17 and continue: 172 / 71

Moving on to step 4:
172 divided by 71 is 2 with a remainder of 30.
The number 2 becomes the next digit in our result. 
Result so far: 122.0
If we take 142 away from 172, we end up with 30.
Grab the next digit (8) from the dividend, add it to 30, then carry on: 308 / 71

Step 5:
When dividing 308 by 71, we get 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 1224.0
The remainder is 24 after subtracting 284 from 308.
Take the next digit (1) from the dividend and append it to 24, then repeat: 241 / 71

Step 6:
When dividing 241 by 71, we get 3 with a remainder of 28.
Write down 3 as next digit of the result. 
Result so far: 12243.0
The remainder is 28 after subtracting 213 from 241.
Include the next digit (6) from the dividend after 28, then repeat: 286 / 71

Let's proceed to step 7:
71 can be fit into 286 4 times, resulting in a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 122434.0
Deduct 284 from 286 and we're left with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 71

Going ahead to step 8:
The number 71 fits into 23 0 times, leaving a remainder of 23.
The next digit of our result is 0. 
Result so far: 1224340.0
If we subtract 0 from 23, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 9:
When dividing 230 by 71, we get 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 1224340.3
Subtract 213 from 230 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 10:
If we divide 170 by 71, we get 2 and a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 1224340.32
Subtract 142 from 170 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 11:
The number 71 fits into 280 3 times, leaving a remainder of 67.
The next digit of our result is 3. 
Result so far: 1224340.323
The remainder is 67 after subtracting 213 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Going ahead to step 12:
When dividing 670 by 71, we get 9 with a remainder of 31.
Write down 9 as next digit of the result. 
Result so far: 1224340.3239
If we subtract 639 from 670, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 13:
71 can be fit into 310 4 times, resulting in a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 1224340.32394
If we subtract 284 from 310, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 14:
71 can be fit into 260 3 times, resulting in a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 1224340.323943
Deduct 213 from 260 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 15:
If we divide 470 by 71, we get 6 and a remainder of 44.
Put 6 as the next digit of the answer. 
Result so far: 1224340.3239436
Subtract 426 from 470 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 16:
When dividing 440 by 71, we get 6 with a remainder of 14.
Record the quotient 6 as the next digit in the result. 
Result so far: 1224340.32394366
If we subtract 426 from 440, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 1224340.32394366 with a balance of 1.4e-08.