We're dividing 812461 by 86 
We want to figure out the number of times 812461 can be divided by 86.

Advancing to step 1:
If we divide 8 by 86, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 86

Step 2:
The number 86 fits into 81 0 times, leaving a remainder of 81.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 81, we end up with 81.
Include the next digit (2) from the dividend after 81, then repeat: 812 / 86

On to step 3:
The number 86 fits into 812 9 times, leaving a remainder of 38.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
The remainder is 38 after subtracting 774 from 812.
Append the next digit (4) from the dividend to 38 and continue with: 384 / 86

Advancing to step 4:
The number 86 fits into 384 4 times, leaving a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 94.0
Subtracting 344 from 384 leaves us with 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 86

Moving on to step 5:
86 can be fit into 406 4 times, resulting in a remainder of 62.
Put 4 as the next digit of the answer. 
Result so far: 944.0
If we subtract 344 from 406, we get 62.
Bring next digit (1) of the dividend behind the 62 and repeat the process: 621 / 86

On to step 6:
86 can be fit into 621 7 times, resulting in a remainder of 19.
Write down 7 as next digit of the result. 
Result so far: 9447.0
The remainder is 19 after subtracting 602 from 621.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
190 divided by 86 is 2 with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 9447.2
Subtracting 172 from 190 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
When dividing 180 by 86, we get 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 9447.22
If we subtract 172 from 180, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The quotient of the division is 9447.22, and the remainder is 0.008.