We're dividing 212614 by 86 
We're looking to find how many times 86 goes into 212614.

Step 1:
When dividing 2 by 86, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (1) from the dividend and append it to 2, then repeat: 21 / 86

Moving on to step 2:
When dividing 21 by 86, we get 0 with a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 21, we end up with 21.
Append the next digit (2) from the dividend to 21 and continue with: 212 / 86

Moving on to step 3:
212 divided by 86 is 2 with a remainder of 40.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 40 after subtracting 172 from 212.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 86

Step 4:
The number 86 fits into 406 4 times, leaving a remainder of 62.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
The remainder is 62 after subtracting 344 from 406.
Fetch the next digit (1) from the dividend, attach it to 62 and continue: 621 / 86

On to step 5:
86 can be fit into 621 7 times, resulting in a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 247.0
Subtract 602 from 621 to get 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 86

Let's proceed to step 6:
86 goes into 194 2 times with a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 2472.0
Subtracting 172 from 194 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
The number 86 fits into 220 2 times, leaving a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 2472.2
Deduct 172 from 220 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 8:
If we divide 480 by 86, we get 5 and a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 2472.25
Deduct 430 from 480 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 9:
86 goes into 500 5 times with a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 2472.255
Deduct 430 from 500 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 2472.255 with a remaining 0.007.