We're dividing 86643639 by 976 
Our goal is to divide 86643639 by 976.

Step 1:
When dividing 8 by 976, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 976

Step 2:
If we divide 86 by 976, we get 0 and a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Include the next digit (6) from the dividend after 86, then repeat: 866 / 976

Step 3:
If we divide 866 by 976, we get 0 and a remainder of 866.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 866, we end up with 866.
Fetch the next digit (4) from the dividend, attach it to 866 and continue: 8664 / 976

Advancing to step 4:
8664 divided by 976 is 8 with a remainder of 856.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we take 7808 away from 8664, we end up with 856.
Bring next digit (3) of the dividend behind the 856 and repeat the process: 8563 / 976

Going ahead to step 5:
If we divide 8563 by 976, we get 8 and a remainder of 755.
Put 8 as the next digit of the answer. 
Result so far: 88.0
Subtracting 7808 from 8563 leaves us with 755.
Take the next digit (6) from the dividend and append it to 755, then repeat: 7556 / 976

Moving on to step 6:
976 goes into 7556 7 times with a remainder of 724.
Use 7 as the next digit of our solution. 
Result so far: 887.0
Deduct 6832 from 7556 and we're left with 724.
Bring next digit (3) of the dividend behind the 724 and repeat the process: 7243 / 976

Advancing to step 7:
When dividing 7243 by 976, we get 7 with a remainder of 411.
The next digit of our result is 7. 
Result so far: 8877.0
Subtract 6832 from 7243 to get 411.
Grab the next digit (9) from the dividend, add it to 411, then carry on: 4119 / 976

Advancing to step 8:
If we divide 4119 by 976, we get 4 and a remainder of 215.
The number 4 becomes the next digit in our result. 
Result so far: 88774.0
Subtract 3904 from 4119 to get 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Step 9:
When dividing 2150 by 976, we get 2 with a remainder of 198.
Write down 2 as next digit of the result. 
Result so far: 88774.2
Subtract 1952 from 2150 to get 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Advancing to step 10:
The number 976 fits into 1980 2 times, leaving a remainder of 28.
Use 2 as the next digit of our solution. 
Result so far: 88774.22
Subtract 1952 from 1980 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.

Our division results in 88774.22 with a remaining 0.028.