162957 ÷ 86 
We're looking to find how many times 86 goes into 162957.

Let's proceed to step 1:
When dividing 1 by 86, we get 0 with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 86

Moving on to step 2:
16 divided by 86 is 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 16 after subtracting 0 from 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 86

Step 3:
If we divide 162 by 86, we get 1 and a remainder of 76.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 86 away from 162, we end up with 76.
Bring next digit (9) of the dividend behind the 76 and repeat the process: 769 / 86

On to step 4:
86 can be fit into 769 8 times, resulting in a remainder of 81.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
If we subtract 688 from 769, we get 81.
Include the next digit (5) from the dividend after 81, then repeat: 815 / 86

Let's proceed to step 5:
When dividing 815 by 86, we get 9 with a remainder of 41.
Put 9 as the next digit of the answer. 
Result so far: 189.0
The remainder is 41 after subtracting 774 from 815.
Bring next digit (7) of the dividend behind the 41 and repeat the process: 417 / 86

Moving on to step 6:
86 goes into 417 4 times with a remainder of 73.
The number 4 becomes the next digit in our result. 
Result so far: 1894.0
If we subtract 344 from 417, we get 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Let's proceed to step 7:
If we divide 730 by 86, we get 8 and a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 1894.8
Subtract 688 from 730 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.

Moving on to step 8:
86 goes into 420 4 times with a remainder of 76.
The number 4 becomes the next digit in our result. 
Result so far: 1894.84
Subtract 344 from 420 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 9:
86 goes into 760 8 times with a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 1894.848
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.

Going ahead to step 10:
86 goes into 720 8 times with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 1894.8488
If we subtract 688 from 720, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 1894.8488 and a remainder of 0.00032.