We're dividing 263691 by 86 
We want to figure out the number of times 263691 can be divided by 86.

Advancing to step 1:
86 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 86

Advancing to step 2:
26 divided by 86 is 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Grab the next digit (3) from the dividend, add it to 26, then carry on: 263 / 86

Going ahead to step 3:
The number 86 fits into 263 3 times, leaving a remainder of 5.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 5 after subtracting 258 from 263.
Take the next digit (6) from the dividend and append it to 5, then repeat: 56 / 86

Advancing to step 4:
If we divide 56 by 86, we get 0 and a remainder of 56.
The next digit of our result is 0. 
Result so far: 30.0
Deduct 0 from 56 and we're left with 56.
Fetch the next digit (9) from the dividend, attach it to 56 and continue: 569 / 86

Let's proceed to step 5:
86 goes into 569 6 times with a remainder of 53.
Put 6 as the next digit of the answer. 
Result so far: 306.0
If we subtract 516 from 569, we get 53.
Fetch the next digit (1) from the dividend, attach it to 53 and continue: 531 / 86

Going ahead to step 6:
When dividing 531 by 86, we get 6 with a remainder of 15.
Write down 6 as next digit of the result. 
Result so far: 3066.0
The remainder is 15 after subtracting 516 from 531.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 7:
86 goes into 150 1 times with a remainder of 64.
The next digit of our result is 1. 
Result so far: 3066.1
If we subtract 86 from 150, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 8:
640 divided by 86 is 7 with a remainder of 38.
The number 7 becomes the next digit in our result. 
Result so far: 3066.17
If we subtract 602 from 640, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 9:
380 divided by 86 is 4 with a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 3066.174
If we take 344 away from 380, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 10:
If we divide 360 by 86, we get 4 and a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 3066.1744
Subtract 344 from 360 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 3066.1744 and a remainder of 0.00016.