86616861 ÷ 324 
We want to divide 86616861 by 324.

Step 1:
324 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 324

Let's proceed to step 2:
324 goes into 86 0 times with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Include the next digit (6) from the dividend after 86, then repeat: 866 / 324

Step 3:
324 can be fit into 866 2 times, resulting in a remainder of 218.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 218 after subtracting 648 from 866.
Fetch the next digit (1) from the dividend, attach it to 218 and continue: 2181 / 324

Step 4:
2181 divided by 324 is 6 with a remainder of 237.
Write down 6 as next digit of the result. 
Result so far: 26.0
Deduct 1944 from 2181 and we're left with 237.
Bring next digit (6) of the dividend behind the 237 and repeat the process: 2376 / 324

Let's proceed to step 5:
324 goes into 2376 7 times with a remainder of 108.
The number 7 becomes the next digit in our result. 
Result so far: 267.0
If we take 2268 away from 2376, we end up with 108.
Take the next digit (8) from the dividend and append it to 108, then repeat: 1088 / 324

Let's proceed to step 6:
When dividing 1088 by 324, we get 3 with a remainder of 116.
Use 3 as the next digit of our solution. 
Result so far: 2673.0
Subtract 972 from 1088 to get 116.
Include the next digit (6) from the dividend after 116, then repeat: 1166 / 324

Step 7:
When dividing 1166 by 324, we get 3 with a remainder of 194.
Put 3 as the next digit of the answer. 
Result so far: 26733.0
If we subtract 972 from 1166, we get 194.
Fetch the next digit (1) from the dividend, attach it to 194 and continue: 1941 / 324

Moving on to step 8:
1941 divided by 324 is 5 with a remainder of 321.
The next digit of our result is 5. 
Result so far: 267335.0
Subtract 1620 from 1941 to get 321.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3210, and continue the process.

Let's proceed to step 9:
324 goes into 3210 9 times with a remainder of 294.
The number 9 becomes the next digit in our result. 
Result so far: 267335.9
The remainder is 294 after subtracting 2916 from 3210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2940, and continue the process.

Moving on to step 10:
If we divide 2940 by 324, we get 9 and a remainder of 24.
The number 9 becomes the next digit in our result. 
Result so far: 267335.99
Subtract 2916 from 2940 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The quotient of the division is 267335.99, and the remainder is 0.024.