86505167 divided by 314 
We want to figure out the number of times 86505167 can be divided by 314.

Going ahead to step 1:
8 divided by 314 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 314

Moving on to step 2:
If we divide 86 by 314, we get 0 and a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Include the next digit (5) from the dividend after 86, then repeat: 865 / 314

Let's proceed to step 3:
865 divided by 314 is 2 with a remainder of 237.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 237 after subtracting 628 from 865.
Include the next digit (0) from the dividend after 237, then repeat: 2370 / 314

On to step 4:
When dividing 2370 by 314, we get 7 with a remainder of 172.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
If we take 2198 away from 2370, we end up with 172.
Grab the next digit (5) from the dividend, add it to 172, then carry on: 1725 / 314

On to step 5:
If we divide 1725 by 314, we get 5 and a remainder of 155.
Put 5 as the next digit of the answer. 
Result so far: 275.0
Subtract 1570 from 1725 to get 155.
Grab the next digit (1) from the dividend, add it to 155, then carry on: 1551 / 314

Step 6:
314 can be fit into 1551 4 times, resulting in a remainder of 295.
Record the quotient 4 as the next digit in the result. 
Result so far: 2754.0
Deduct 1256 from 1551 and we're left with 295.
Take the next digit (6) from the dividend and append it to 295, then repeat: 2956 / 314

Advancing to step 7:
The number 314 fits into 2956 9 times, leaving a remainder of 130.
Use 9 as the next digit of our solution. 
Result so far: 27549.0
If we take 2826 away from 2956, we end up with 130.
Fetch the next digit (7) from the dividend, attach it to 130 and continue: 1307 / 314

Step 8:
If we divide 1307 by 314, we get 4 and a remainder of 51.
Use 4 as the next digit of our solution. 
Result so far: 275494.0
The remainder is 51 after subtracting 1256 from 1307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

On to step 9:
510 divided by 314 is 1 with a remainder of 196.
The next digit of our result is 1. 
Result so far: 275494.1
Deduct 314 from 510 and we're left with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Advancing to step 10:
When dividing 1960 by 314, we get 6 with a remainder of 76.
Use 6 as the next digit of our solution. 
Result so far: 275494.16
If we subtract 1884 from 1960, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 11:
314 goes into 760 2 times with a remainder of 132.
Put 2 as the next digit of the answer. 
Result so far: 275494.162
If we subtract 628 from 760, we get 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Moving on to step 12:
314 goes into 1320 4 times with a remainder of 64.
Put 4 as the next digit of the answer. 
Result so far: 275494.1624
If we subtract 1256 from 1320, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 13:
When dividing 640 by 314, we get 2 with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 275494.16242
If we subtract 628 from 640, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 14:
314 goes into 120 0 times with a remainder of 120.
Put 0 as the next digit of the answer. 
Result so far: 275494.16242
Deduct 0 from 120 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 15:
1200 divided by 314 is 3 with a remainder of 258.
The next digit of our result is 3. 
Result so far: 275494.1624203
Subtracting 942 from 1200 leaves us with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

Going ahead to step 16:
314 can be fit into 2580 8 times, resulting in a remainder of 68.
Write down 8 as next digit of the result. 
Result so far: 275494.16242038
Deduct 2512 from 2580 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

The final result is 275494.16242038 with a remainder of 6.8e-08.