We look at the division of 86784600 by 32 
We're looking to find how many times 32 goes into 86784600.

Going ahead to step 1:
32 can be fit into 8 0 times, resulting in a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 32

On to step 2:
32 goes into 86 2 times with a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 64 from 86 and we're left with 22.
Include the next digit (7) from the dividend after 22, then repeat: 227 / 32

Moving on to step 3:
32 can be fit into 227 7 times, resulting in a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtract 224 from 227 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 32

On to step 4:
If we divide 38 by 32, we get 1 and a remainder of 6.
Record the quotient 1 as the next digit in the result. 
Result so far: 271.0
The remainder is 6 after subtracting 32 from 38.
Take the next digit (4) from the dividend and append it to 6, then repeat: 64 / 32

Going ahead to step 5:
32 can be fit into 64 2 times, resulting in a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 2712.0
If we subtract 64 from 64, we get 0.
Fetch the next digit (6) from the dividend, attach it to 0 and continue: 6 / 32

Going ahead to step 6:
6 divided by 32 is 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 27120.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (0) from the dividend, attach it to 6 and continue: 60 / 32

Advancing to step 7:
When dividing 60 by 32, we get 1 with a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 271201.0
If we take 32 away from 60, we end up with 28.
Include the next digit (0) from the dividend after 28, then repeat: 280 / 32

On to step 8:
If we divide 280 by 32, we get 8 and a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 2712018.0
If we take 256 away from 280, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 9:
240 divided by 32 is 7 with a remainder of 16.
The number 7 becomes the next digit in our result. 
Result so far: 2712018.7
If we take 224 away from 240, 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.

Advancing to step 10:
The number 32 fits into 160 5 times, leaving a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 2712018.75
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
0 divided by 32 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2712018.75
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 12:
0 divided by 32 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2712018.75
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 2712018.75 with a remainder of 0.0.