86478 ÷ 35 
We want to divide 86478 by 35.

Advancing to step 1:
When dividing 8 by 35, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 35

Let's proceed to step 2:
If we divide 86 by 35, we get 2 and a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 70 from 86 and we're left with 16.
Grab the next digit (4) from the dividend, add it to 16, then carry on: 164 / 35

Advancing to step 3:
164 divided by 35 is 4 with a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 24.0
If we subtract 140 from 164, we get 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 35

Moving on to step 4:
247 divided by 35 is 7 with a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 247.0
Subtracting 245 from 247 leaves us with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 35

Moving on to step 5:
When dividing 28 by 35, we get 0 with a remainder of 28.
Write down 0 as next digit of the result. 
Result so far: 2470.0
The remainder is 28 after subtracting 0 from 28.
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 6:
35 can be fit into 280 8 times, resulting in a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 2470.8
If we take 280 away from 280, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
The number 35 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2470.8
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
35 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2470.8
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 2470.8 with a remainder of 0.0.