247986 ÷ 86 
Our goal is to divide 247986 by 86.

Going ahead to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 86

Advancing to step 2:
86 goes into 24 0 times with a remainder of 24.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 24 and we're left with 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 86

Step 3:
If we divide 247 by 86, we get 2 and a remainder of 75.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 172 away from 247, we end up with 75.
Include the next digit (9) from the dividend after 75, then repeat: 759 / 86

Moving on to step 4:
When dividing 759 by 86, we get 8 with a remainder of 71.
The next digit of our result is 8. 
Result so far: 28.0
If we take 688 away from 759, we end up with 71.
Take the next digit (8) from the dividend and append it to 71, then repeat: 718 / 86

Step 5:
718 divided by 86 is 8 with a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 288.0
If we subtract 688 from 718, we get 30.
Append the next digit (6) from the dividend to 30 and continue with: 306 / 86

Let's proceed to step 6:
When dividing 306 by 86, we get 3 with a remainder of 48.
The number 3 becomes the next digit in our result. 
Result so far: 2883.0
Subtracting 258 from 306 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 7:
86 goes into 480 5 times with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 2883.5
If we subtract 430 from 480, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 8:
If we divide 500 by 86, we get 5 and a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 2883.55
The remainder is 70 after subtracting 430 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 2883.55 with a balance of 0.07.