86928944 ÷ 516 
We're looking to find how many times 516 goes into 86928944.

Step 1:
516 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 516

Moving on to step 2:
516 goes into 86 0 times with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Grab the next digit (9) from the dividend, add it to 86, then carry on: 869 / 516

On to step 3:
516 goes into 869 1 times with a remainder of 353.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 516 from 869 and we're left with 353.
Append the next digit (2) from the dividend to 353 and continue with: 3532 / 516

Advancing to step 4:
If we divide 3532 by 516, we get 6 and a remainder of 436.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 3096 from 3532 and we're left with 436.
Fetch the next digit (8) from the dividend, attach it to 436 and continue: 4368 / 516

On to step 5:
When dividing 4368 by 516, we get 8 with a remainder of 240.
Write down 8 as next digit of the result. 
Result so far: 168.0
If we take 4128 away from 4368, we end up with 240.
Append the next digit (9) from the dividend to 240 and continue with: 2409 / 516

Moving on to step 6:
516 can be fit into 2409 4 times, resulting in a remainder of 345.
Use 4 as the next digit of our solution. 
Result so far: 1684.0
If we subtract 2064 from 2409, we get 345.
Bring next digit (4) of the dividend behind the 345 and repeat the process: 3454 / 516

Step 7:
The number 516 fits into 3454 6 times, leaving a remainder of 358.
Record the quotient 6 as the next digit in the result. 
Result so far: 16846.0
If we take 3096 away from 3454, we end up with 358.
Fetch the next digit (4) from the dividend, attach it to 358 and continue: 3584 / 516

Let's proceed to step 8:
If we divide 3584 by 516, we get 6 and a remainder of 488.
Put 6 as the next digit of the answer. 
Result so far: 168466.0
Subtracting 3096 from 3584 leaves us with 488.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4880, and continue the process.

On to step 9:
If we divide 4880 by 516, we get 9 and a remainder of 236.
Use 9 as the next digit of our solution. 
Result so far: 168466.9
The remainder is 236 after subtracting 4644 from 4880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Let's proceed to step 10:
If we divide 2360 by 516, we get 4 and a remainder of 296.
Write down 4 as next digit of the result. 
Result so far: 168466.94
Subtracting 2064 from 2360 leaves us with 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

On to step 11:
When dividing 2960 by 516, we get 5 with a remainder of 380.
Use 5 as the next digit of our solution. 
Result so far: 168466.945
Deduct 2580 from 2960 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Let's proceed to step 12:
516 goes into 3800 7 times with a remainder of 188.
The number 7 becomes the next digit in our result. 
Result so far: 168466.9457
Subtracting 3612 from 3800 leaves us with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Advancing to step 13:
516 goes into 1880 3 times with a remainder of 332.
The number 3 becomes the next digit in our result. 
Result so far: 168466.94573
Deduct 1548 from 1880 and we're left with 332.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3320, and continue the process.

On to step 14:
516 can be fit into 3320 6 times, resulting in a remainder of 224.
Use 6 as the next digit of our solution. 
Result so far: 168466.945736
If we take 3096 away from 3320, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Moving on to step 15:
2240 divided by 516 is 4 with a remainder of 176.
The number 4 becomes the next digit in our result. 
Result so far: 168466.9457364
Subtracting 2064 from 2240 leaves us with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Moving on to step 16:
516 can be fit into 1760 3 times, resulting in a remainder of 212.
Write down 3 as next digit of the result. 
Result so far: 168466.94573643
Subtract 1548 from 1760 to get 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

The final outcome is 168466.94573643, with a leftover of 2.12e-07.