We look at the division of 47672161 by 86 
We want to figure out the number of times 47672161 can be divided by 86.

Step 1:
86 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (7) from the dividend and append it to 4, then repeat: 47 / 86

Moving on to step 2:
86 can be fit into 47 0 times, resulting in a remainder of 47.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 47, we get 47.
Grab the next digit (6) from the dividend, add it to 47, then carry on: 476 / 86

Moving on to step 3:
The number 86 fits into 476 5 times, leaving a remainder of 46.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 430 away from 476, we end up with 46.
Append the next digit (7) from the dividend to 46 and continue with: 467 / 86

Let's proceed to step 4:
467 divided by 86 is 5 with a remainder of 37.
The number 5 becomes the next digit in our result. 
Result so far: 55.0
Deduct 430 from 467 and we're left with 37.
Take the next digit (2) from the dividend and append it to 37, then repeat: 372 / 86

Step 5:
86 can be fit into 372 4 times, resulting in a remainder of 28.
Put 4 as the next digit of the answer. 
Result so far: 554.0
Deduct 344 from 372 and we're left with 28.
Grab the next digit (1) from the dividend, add it to 28, then carry on: 281 / 86

Moving on to step 6:
The number 86 fits into 281 3 times, leaving a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 5543.0
If we take 258 away from 281, we end up with 23.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 86

Step 7:
86 goes into 236 2 times with a remainder of 64.
The number 2 becomes the next digit in our result. 
Result so far: 55432.0
Deduct 172 from 236 and we're left with 64.
Include the next digit (1) from the dividend after 64, then repeat: 641 / 86

Step 8:
86 can be fit into 641 7 times, resulting in a remainder of 39.
The next digit of our result is 7. 
Result so far: 554327.0
If we take 602 away from 641, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Let's proceed to step 9:
390 divided by 86 is 4 with a remainder of 46.
The next digit of our result is 4. 
Result so far: 554327.4
Subtracting 344 from 390 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 10:
86 goes into 460 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 554327.45
The remainder is 30 after subtracting 430 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 11:
When dividing 300 by 86, we get 3 with a remainder of 42.
The next digit of our result is 3. 
Result so far: 554327.453
The remainder is 42 after subtracting 258 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 12:
When dividing 420 by 86, we get 4 with a remainder of 76.
Use 4 as the next digit of our solution. 
Result so far: 554327.4534
The remainder is 76 after subtracting 344 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 13:
When dividing 760 by 86, we get 8 with a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 554327.45348
If we take 688 away from 760, we end up 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.

Moving on to step 14:
The number 86 fits into 720 8 times, leaving a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 554327.453488
Subtracting 688 from 720 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 554327.453488 with a remainder of 3.2e-06.