86945673 ÷ 927 
We want to figure out the number of times 86945673 can be divided by 927.

Let's proceed to step 1:
If we divide 8 by 927, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 927

Moving on to step 2:
927 can be fit into 86 0 times, resulting in a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Append the next digit (9) from the dividend to 86 and continue with: 869 / 927

Going ahead to step 3:
The number 927 fits into 869 0 times, leaving a remainder of 869.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 869 leaves us with 869.
Include the next digit (4) from the dividend after 869, then repeat: 8694 / 927

On to step 4:
When dividing 8694 by 927, we get 9 with a remainder of 351.
The next digit of our result is 9. 
Result so far: 9.0
Deduct 8343 from 8694 and we're left with 351.
Grab the next digit (5) from the dividend, add it to 351, then carry on: 3515 / 927

Let's proceed to step 5:
927 can be fit into 3515 3 times, resulting in a remainder of 734.
Put 3 as the next digit of the answer. 
Result so far: 93.0
Subtract 2781 from 3515 to get 734.
Take the next digit (6) from the dividend and append it to 734, then repeat: 7346 / 927

Going ahead to step 6:
The number 927 fits into 7346 7 times, leaving a remainder of 857.
The number 7 becomes the next digit in our result. 
Result so far: 937.0
Deduct 6489 from 7346 and we're left with 857.
Bring next digit (7) of the dividend behind the 857 and repeat the process: 8577 / 927

Step 7:
The number 927 fits into 8577 9 times, leaving a remainder of 234.
The next digit of our result is 9. 
Result so far: 9379.0
Subtract 8343 from 8577 to get 234.
Grab the next digit (3) from the dividend, add it to 234, then carry on: 2343 / 927

Moving on to step 8:
If we divide 2343 by 927, we get 2 and a remainder of 489.
The number 2 becomes the next digit in our result. 
Result so far: 93792.0
If we subtract 1854 from 2343, we get 489.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4890, and continue the process.

Moving on to step 9:
927 can be fit into 4890 5 times, resulting in a remainder of 255.
Write down 5 as next digit of the result. 
Result so far: 93792.5
If we subtract 4635 from 4890, we get 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Let's proceed to step 10:
2550 divided by 927 is 2 with a remainder of 696.
Use 2 as the next digit of our solution. 
Result so far: 93792.52
Deduct 1854 from 2550 and we're left with 696.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6960, and continue the process.

Going ahead to step 11:
6960 divided by 927 is 7 with a remainder of 471.
The next digit of our result is 7. 
Result so far: 93792.527
Subtracting 6489 from 6960 leaves us with 471.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4710, and continue the process.

Let's proceed to step 12:
When dividing 4710 by 927, we get 5 with a remainder of 75.
Record the quotient 5 as the next digit in the result. 
Result so far: 93792.5275
If we take 4635 away from 4710, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 13:
750 divided by 927 is 0 with a remainder of 750.
Put 0 as the next digit of the answer. 
Result so far: 93792.5275
Subtracting 0 from 750 leaves us with 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7500, and continue the process.

On to step 14:
The number 927 fits into 7500 8 times, leaving a remainder of 84.
The next digit of our result is 8. 
Result so far: 93792.527508
If we take 7416 away from 7500, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Advancing to step 15:
When dividing 840 by 927, we get 0 with a remainder of 840.
The next digit of our result is 0. 
Result so far: 93792.527508
Subtracting 0 from 840 leaves us with 840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8400, and continue the process.

Moving on to step 16:
8400 divided by 927 is 9 with a remainder of 57.
Record the quotient 9 as the next digit in the result. 
Result so far: 93792.52750809
Deduct 8343 from 8400 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Our division results in 93792.52750809 with a remaining 5.7e-08.