We're dividing 362147 by 86 
We're looking to find how many times 86 goes into 362147.

Step 1:
86 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Include the next digit (6) from the dividend after 3, then repeat: 36 / 86

Step 2:
When dividing 36 by 86, we get 0 with a remainder of 36.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 36, we get 36.
Grab the next digit (2) from the dividend, add it to 36, then carry on: 362 / 86

Moving on to step 3:
If we divide 362 by 86, we get 4 and a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 4.0
Subtracting 344 from 362 leaves us with 18.
Grab the next digit (1) from the dividend, add it to 18, then carry on: 181 / 86

Let's proceed to step 4:
86 goes into 181 2 times with a remainder of 9.
Put 2 as the next digit of the answer. 
Result so far: 42.0
If we take 172 away from 181, we end up with 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 86

Advancing to step 5:
86 goes into 94 1 times with a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 421.0
If we subtract 86 from 94, we get 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 86

Advancing to step 6:
87 divided by 86 is 1 with a remainder of 1.
Record the quotient 1 as the next digit in the result. 
Result so far: 4211.0
If we subtract 86 from 87, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 7:
When dividing 10 by 86, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 4211.0
The remainder is 10 after subtracting 0 from 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.
Put 1 as the next digit of the answer. 
Result so far: 4211.01
The remainder is 14 after subtracting 86 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 9:
When dividing 140 by 86, we get 1 with a remainder of 54.
Use 1 as the next digit of our solution. 
Result so far: 4211.011
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.

The final result is 4211.011 with a remainder of 0.0054.