We look at the division of 86497962 by 519 
Let's see how many times 519 fits into 86497962.

Going ahead to step 1:
8 divided by 519 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 519

Let's proceed to step 2:
The number 519 fits into 86 0 times, leaving a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Take the next digit (4) from the dividend and append it to 86, then repeat: 864 / 519

Advancing to step 3:
When dividing 864 by 519, we get 1 with a remainder of 345.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 519 from 864 leaves us with 345.
Take the next digit (9) from the dividend and append it to 345, then repeat: 3459 / 519

Step 4:
3459 divided by 519 is 6 with a remainder of 345.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Subtracting 3114 from 3459 leaves us with 345.
Grab the next digit (7) from the dividend, add it to 345, then carry on: 3457 / 519

Step 5:
519 can be fit into 3457 6 times, resulting in a remainder of 343.
Write down 6 as next digit of the result. 
Result so far: 166.0
If we take 3114 away from 3457, we end up with 343.
Append the next digit (9) from the dividend to 343 and continue with: 3439 / 519

Going ahead to step 6:
519 goes into 3439 6 times with a remainder of 325.
Record the quotient 6 as the next digit in the result. 
Result so far: 1666.0
Subtract 3114 from 3439 to get 325.
Take the next digit (6) from the dividend and append it to 325, then repeat: 3256 / 519

Let's proceed to step 7:
519 goes into 3256 6 times with a remainder of 142.
Use 6 as the next digit of our solution. 
Result so far: 16666.0
If we take 3114 away from 3256, we end up with 142.
Append the next digit (2) from the dividend to 142 and continue with: 1422 / 519

On to step 8:
519 goes into 1422 2 times with a remainder of 384.
The number 2 becomes the next digit in our result. 
Result so far: 166662.0
If we subtract 1038 from 1422, we get 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Moving on to step 9:
519 can be fit into 3840 7 times, resulting in a remainder of 207.
The number 7 becomes the next digit in our result. 
Result so far: 166662.7
Subtracting 3633 from 3840 leaves us with 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

Let's proceed to step 10:
If we divide 2070 by 519, we get 3 and a remainder of 513.
Record the quotient 3 as the next digit in the result. 
Result so far: 166662.73
Deduct 1557 from 2070 and we're left with 513.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5130, and continue the process.

Step 11:
When dividing 5130 by 519, we get 9 with a remainder of 459.
Use 9 as the next digit of our solution. 
Result so far: 166662.739
The remainder is 459 after subtracting 4671 from 5130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4590, and continue the process.

Let's proceed to step 12:
519 can be fit into 4590 8 times, resulting in a remainder of 438.
The next digit of our result is 8. 
Result so far: 166662.7398
The remainder is 438 after subtracting 4152 from 4590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

Going ahead to step 13:
519 can be fit into 4380 8 times, resulting in a remainder of 228.
Put 8 as the next digit of the answer. 
Result so far: 166662.73988
The remainder is 228 after subtracting 4152 from 4380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

In conclusion, the division gives 166662.73988 with a balance of 0.000228.