812702 ÷ 86 
We want to figure out the number of times 812702 can be divided by 86.

Advancing to step 1:
8 divided by 86 is 0 with 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.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 86

On to step 2:
The number 86 fits into 81 0 times, leaving a remainder of 81.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 81, we end up with 81.
Grab the next digit (2) from the dividend, add it to 81, then carry on: 812 / 86

Moving on to step 3:
The number 86 fits into 812 9 times, leaving a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtract 774 from 812 to get 38.
Fetch the next digit (7) from the dividend, attach it to 38 and continue: 387 / 86

Let's proceed to step 4:
387 divided by 86 is 4 with a remainder of 43.
Put 4 as the next digit of the answer. 
Result so far: 94.0
Subtracting 344 from 387 leaves us with 43.
Bring next digit (0) of the dividend behind the 43 and repeat the process: 430 / 86

Moving on to step 5:
If we divide 430 by 86, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 945.0
Subtracting 430 from 430 leaves us with 0.
Take the next digit (2) from the dividend and append it to 0, then repeat: 2 / 86

Advancing to step 6:
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: 9450.0
Subtracting 0 from 2 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 7:
If we divide 20 by 86, we get 0 and a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 9450.0
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
86 can be fit into 200 2 times, resulting in a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 9450.02
The remainder is 28 after subtracting 172 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 9:
86 can be fit into 280 3 times, resulting in a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 9450.023
The remainder is 22 after subtracting 258 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 10:
86 goes into 220 2 times with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 9450.0232
If we subtract 172 from 220, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 11:
The number 86 fits into 480 5 times, leaving a remainder of 50.
The next digit of our result is 5. 
Result so far: 9450.02325
Subtract 430 from 480 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 12:
If we divide 500 by 86, we get 5 and a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 9450.023255
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.

The final result is 9450.023255 with a remainder of 7e-06.