86462724 divided by 195 
We want to figure out the number of times 86462724 can be divided by 195.

Going ahead to step 1:
8 divided by 195 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 195

Moving on to step 2:
195 goes into 86 0 times with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Fetch the next digit (4) from the dividend, attach it to 86 and continue: 864 / 195

Advancing to step 3:
The number 195 fits into 864 4 times, leaving a remainder of 84.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 780 from 864 leaves us with 84.
Grab the next digit (6) from the dividend, add it to 84, then carry on: 846 / 195

On to step 4:
195 can be fit into 846 4 times, resulting in a remainder of 66.
Record the quotient 4 as the next digit in the result. 
Result so far: 44.0
Deduct 780 from 846 and we're left with 66.
Fetch the next digit (2) from the dividend, attach it to 66 and continue: 662 / 195

Going ahead to step 5:
If we divide 662 by 195, we get 3 and a remainder of 77.
The number 3 becomes the next digit in our result. 
Result so far: 443.0
Deduct 585 from 662 and we're left with 77.
Take the next digit (7) from the dividend and append it to 77, then repeat: 777 / 195

Moving on to step 6:
The number 195 fits into 777 3 times, leaving a remainder of 192.
Record the quotient 3 as the next digit in the result. 
Result so far: 4433.0
If we subtract 585 from 777, we get 192.
Take the next digit (2) from the dividend and append it to 192, then repeat: 1922 / 195

On to step 7:
When dividing 1922 by 195, we get 9 with a remainder of 167.
Record the quotient 9 as the next digit in the result. 
Result so far: 44339.0
If we subtract 1755 from 1922, we get 167.
Bring next digit (4) of the dividend behind the 167 and repeat the process: 1674 / 195

Advancing to step 8:
The number 195 fits into 1674 8 times, leaving a remainder of 114.
The number 8 becomes the next digit in our result. 
Result so far: 443398.0
The remainder is 114 after subtracting 1560 from 1674.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 9:
The number 195 fits into 1140 5 times, leaving a remainder of 165.
Put 5 as the next digit of the answer. 
Result so far: 443398.5
If we take 975 away from 1140, we end up with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Step 10:
195 goes into 1650 8 times with a remainder of 90.
The number 8 becomes the next digit in our result. 
Result so far: 443398.58
Subtract 1560 from 1650 to get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Moving on to step 11:
195 can be fit into 900 4 times, resulting in a remainder of 120.
The number 4 becomes the next digit in our result. 
Result so far: 443398.584
Subtract 780 from 900 to get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 12:
195 goes into 1200 6 times with a remainder of 30.
The next digit of our result is 6. 
Result so far: 443398.5846
Subtracting 1170 from 1200 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 13:
195 goes into 300 1 times with a remainder of 105.
Record the quotient 1 as the next digit in the result. 
Result so far: 443398.58461
The remainder is 105 after subtracting 195 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Moving on to step 14:
If we divide 1050 by 195, we get 5 and a remainder of 75.
The number 5 becomes the next digit in our result. 
Result so far: 443398.584615
If we take 975 away from 1050, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 15:
If we divide 750 by 195, we get 3 and a remainder of 165.
Record the quotient 3 as the next digit in the result. 
Result so far: 443398.5846153
Deduct 585 from 750 and we're left with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

On to step 16:
The number 195 fits into 1650 8 times, leaving a remainder of 90.
Put 8 as the next digit of the answer. 
Result so far: 443398.58461538
If we subtract 1560 from 1650, we get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

In conclusion, the division gives 443398.58461538 with a balance of 9e-08.