We're dividing 276738 by 86 
Let's see how many times 86 fits into 276738.

Let's proceed to step 1:
86 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 86

Advancing to step 2:
If we divide 27 by 86, we get 0 and a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Grab the next digit (6) from the dividend, add it to 27, then carry on: 276 / 86

On to step 3:
If we divide 276 by 86, we get 3 and a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 258 from 276 to get 18.
Fetch the next digit (7) from the dividend, attach it to 18 and continue: 187 / 86

Step 4:
86 goes into 187 2 times with a remainder of 15.
Write down 2 as next digit of the result. 
Result so far: 32.0
The remainder is 15 after subtracting 172 from 187.
Append the next digit (3) from the dividend to 15 and continue with: 153 / 86

Moving on to step 5:
86 can be fit into 153 1 times, resulting in a remainder of 67.
Record the quotient 1 as the next digit in the result. 
Result so far: 321.0
If we subtract 86 from 153, we get 67.
Bring next digit (8) of the dividend behind the 67 and repeat the process: 678 / 86

Advancing to step 6:
If we divide 678 by 86, we get 7 and a remainder of 76.
Write down 7 as next digit of the result. 
Result so far: 3217.0
If we subtract 602 from 678, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 7:
The number 86 fits into 760 8 times, leaving a remainder of 72.
Record the quotient 8 as the next digit in the result. 
Result so far: 3217.8
The remainder is 72 after subtracting 688 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 8:
The number 86 fits into 720 8 times, leaving a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 3217.88
If we take 688 away from 720, we end up 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.

The quotient of the division is 3217.88, and the remainder is 0.032.