We look at the division of 259971 by 86 
We're looking to find how many times 86 goes into 259971.

On to step 1:
2 divided by 86 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 86

Advancing to step 2:
86 goes into 25 0 times with a remainder of 25.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 25 after subtracting 0 from 25.
Grab the next digit (9) from the dividend, add it to 25, then carry on: 259 / 86

Moving on to step 3:
The number 86 fits into 259 3 times, leaving a remainder of 1.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 258 from 259 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 86

Moving on to step 4:
86 goes into 19 0 times with a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 30.0
If we subtract 0 from 19, we get 19.
Append the next digit (7) from the dividend to 19 and continue with: 197 / 86

Advancing to step 5:
86 goes into 197 2 times with a remainder of 25.
The number 2 becomes the next digit in our result. 
Result so far: 302.0
Subtracting 172 from 197 leaves us with 25.
Fetch the next digit (1) from the dividend, attach it to 25 and continue: 251 / 86

On to step 6:
When dividing 251 by 86, we get 2 with a remainder of 79.
Record the quotient 2 as the next digit in the result. 
Result so far: 3022.0
Deduct 172 from 251 and we're left with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Going ahead to step 7:
86 goes into 790 9 times with a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 3022.9
If we take 774 away from 790, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 8:
The number 86 fits into 160 1 times, leaving a remainder of 74.
Put 1 as the next digit of the answer. 
Result so far: 3022.91
If we subtract 86 from 160, we get 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Let's proceed to step 9:
The number 86 fits into 740 8 times, leaving a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 3022.918
Deduct 688 from 740 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 10:
The number 86 fits into 520 6 times, leaving a remainder of 4.
The next digit of our result is 6. 
Result so far: 3022.9186
Subtracting 516 from 520 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 11:
86 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3022.9186
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 12:
86 goes into 400 4 times with a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 3022.918604
Subtracting 344 from 400 leaves us with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 13:
560 divided by 86 is 6 with a remainder of 44.
Put 6 as the next digit of the answer. 
Result so far: 3022.9186046
Subtracting 516 from 560 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 14:
If we divide 440 by 86, we get 5 and a remainder of 10.
The next digit of our result is 5. 
Result so far: 3022.91860465
The remainder is 10 after subtracting 430 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

After the division, we end up with 3022.91860465 and a remainder of 1e-08.