We're dividing 27361 by 86 
We want to figure out the number of times 27361 can be divided by 86.

Advancing to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 86

Going ahead to step 2:
The number 86 fits into 27 0 times, leaving a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Fetch the next digit (3) from the dividend, attach it to 27 and continue: 273 / 86

Let's proceed to step 3:
The number 86 fits into 273 3 times, leaving a remainder of 15.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 258 away from 273, we end up with 15.
Take the next digit (6) from the dividend and append it to 15, then repeat: 156 / 86

Step 4:
The number 86 fits into 156 1 times, leaving a remainder of 70.
The next digit of our result is 1. 
Result so far: 31.0
Subtract 86 from 156 to get 70.
Take the next digit (1) from the dividend and append it to 70, then repeat: 701 / 86

On to step 5:
86 can be fit into 701 8 times, resulting in a remainder of 13.
Record the quotient 8 as the next digit in the result. 
Result so far: 318.0
Subtract 688 from 701 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 6:
When dividing 130 by 86, we get 1 with a remainder of 44.
The next digit of our result is 1. 
Result so far: 318.1
If we subtract 86 from 130, we 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 7:
If we divide 440 by 86, we get 5 and a remainder of 10.
The next digit of our result is 5. 
Result so far: 318.15
If we subtract 430 from 440, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 86, we get 1 with a remainder of 14.
The next digit of our result is 1. 
Result so far: 318.151
Deduct 86 from 100 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 9:
When dividing 140 by 86, we get 1 with a remainder of 54.
Put 1 as the next digit of the answer. 
Result so far: 318.1511
The remainder is 54 after subtracting 86 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

In conclusion, the division gives 318.1511 with a balance of 0.00054.