272735 divided by 86 
We want to figure out the number of times 272735 can be divided by 86.

Going ahead to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 86

Step 2:
The number 86 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (2) from the dividend after 27, then repeat: 272 / 86

Advancing to step 3:
When dividing 272 by 86, we get 3 with a remainder of 14.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 258 away from 272, we end up with 14.
Grab the next digit (7) from the dividend, add it to 14, then carry on: 147 / 86

Going ahead to step 4:
The number 86 fits into 147 1 times, leaving a remainder of 61.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtract 86 from 147 to get 61.
Append the next digit (3) from the dividend to 61 and continue with: 613 / 86

Moving on to step 5:
The number 86 fits into 613 7 times, leaving a remainder of 11.
The number 7 becomes the next digit in our result. 
Result so far: 317.0
Deduct 602 from 613 and we're left with 11.
Fetch the next digit (5) from the dividend, attach it to 11 and continue: 115 / 86

Going ahead to step 6:
If we divide 115 by 86, we get 1 and a remainder of 29.
The next digit of our result is 1. 
Result so far: 3171.0
Subtracting 86 from 115 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Going ahead to step 7:
When dividing 290 by 86, we get 3 with a remainder of 32.
Write down 3 as next digit of the result. 
Result so far: 3171.3
Subtracting 258 from 290 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 8:
The number 86 fits into 320 3 times, leaving a remainder of 62.
Use 3 as the next digit of our solution. 
Result so far: 3171.33
Subtract 258 from 320 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

The final result is 3171.33 with a remainder of 0.062.