199516 ÷ 86 
We want to figure out the number of times 199516 can be divided by 86.

Step 1:
If we divide 1 by 86, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (9) from the dividend, add it to 1, then carry on: 19 / 86

Going ahead to step 2:
86 goes into 19 0 times with a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Fetch the next digit (9) from the dividend, attach it to 19 and continue: 199 / 86

Moving on to step 3:
The number 86 fits into 199 2 times, leaving a remainder of 27.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 172 from 199, we get 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 86

On to step 4:
275 divided by 86 is 3 with a remainder of 17.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
Deduct 258 from 275 and we're left with 17.
Fetch the next digit (1) from the dividend, attach it to 17 and continue: 171 / 86

On to step 5:
When dividing 171 by 86, we get 1 with a remainder of 85.
Write down 1 as next digit of the result. 
Result so far: 231.0
If we subtract 86 from 171, we get 85.
Include the next digit (6) from the dividend after 85, then repeat: 856 / 86

Going ahead to step 6:
When dividing 856 by 86, we get 9 with a remainder of 82.
Record the quotient 9 as the next digit in the result. 
Result so far: 2319.0
Subtracting 774 from 856 leaves us with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Moving on to step 7:
86 can be fit into 820 9 times, resulting in a remainder of 46.
Put 9 as the next digit of the answer. 
Result so far: 2319.9
If we subtract 774 from 820, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 8:
460 divided by 86 is 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 2319.95
Subtract 430 from 460 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 9:
When dividing 300 by 86, we get 3 with a remainder of 42.
Put 3 as the next digit of the answer. 
Result so far: 2319.953
Subtract 258 from 300 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 10:
86 can be fit into 420 4 times, resulting in a remainder of 76.
The number 4 becomes the next digit in our result. 
Result so far: 2319.9534
Deduct 344 from 420 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Let's proceed to step 11:
If we divide 760 by 86, we get 8 and a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 2319.95348
Subtracting 688 from 760 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 12:
86 goes into 720 8 times with a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 2319.953488
Subtracting 688 from 720 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.

The final result is 2319.953488 with a remainder of 3.2e-06.