We look at the division of 86552261 by 278 
We want to figure out the number of times 86552261 can be divided by 278.

Moving on to step 1:
278 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 278

Advancing to step 2:
The number 278 fits into 86 0 times, leaving a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Take the next digit (5) from the dividend and append it to 86, then repeat: 865 / 278

On to step 3:
The number 278 fits into 865 3 times, leaving a remainder of 31.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 834 from 865 to get 31.
Fetch the next digit (5) from the dividend, attach it to 31 and continue: 315 / 278

Advancing to step 4:
If we divide 315 by 278, we get 1 and a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtract 278 from 315 to get 37.
Bring next digit (2) of the dividend behind the 37 and repeat the process: 372 / 278

Moving on to step 5:
278 can be fit into 372 1 times, resulting in a remainder of 94.
Put 1 as the next digit of the answer. 
Result so far: 311.0
Subtract 278 from 372 to get 94.
Append the next digit (2) from the dividend to 94 and continue with: 942 / 278

Advancing to step 6:
942 divided by 278 is 3 with a remainder of 108.
Write down 3 as next digit of the result. 
Result so far: 3113.0
If we take 834 away from 942, we end up with 108.
Include the next digit (6) from the dividend after 108, then repeat: 1086 / 278

Let's proceed to step 7:
278 goes into 1086 3 times with a remainder of 252.
Record the quotient 3 as the next digit in the result. 
Result so far: 31133.0
Subtracting 834 from 1086 leaves us with 252.
Include the next digit (1) from the dividend after 252, then repeat: 2521 / 278

Step 8:
The number 278 fits into 2521 9 times, leaving a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 311339.0
Subtracting 2502 from 2521 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 9:
190 divided by 278 is 0 with a remainder of 190.
The number 0 becomes the next digit in our result. 
Result so far: 311339.0
If we subtract 0 from 190, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 10:
If we divide 1900 by 278, we get 6 and a remainder of 232.
Put 6 as the next digit of the answer. 
Result so far: 311339.06
Subtract 1668 from 1900 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Advancing to step 11:
2320 divided by 278 is 8 with a remainder of 96.
Put 8 as the next digit of the answer. 
Result so far: 311339.068
Subtract 2224 from 2320 to get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 12:
278 can be fit into 960 3 times, resulting in a remainder of 126.
The number 3 becomes the next digit in our result. 
Result so far: 311339.0683
Deduct 834 from 960 and we're left with 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Going ahead to step 13:
278 can be fit into 1260 4 times, resulting in a remainder of 148.
Put 4 as the next digit of the answer. 
Result so far: 311339.06834
If we take 1112 away from 1260, we end up with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Step 14:
If we divide 1480 by 278, we get 5 and a remainder of 90.
Put 5 as the next digit of the answer. 
Result so far: 311339.068345
Subtracting 1390 from 1480 leaves us with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 15:
If we divide 900 by 278, we get 3 and a remainder of 66.
The next digit of our result is 3. 
Result so far: 311339.0683453
Subtracting 834 from 900 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Going ahead to step 16:
278 can be fit into 660 2 times, resulting in a remainder of 104.
Record the quotient 2 as the next digit in the result. 
Result so far: 311339.06834532
Subtracting 556 from 660 leaves us with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Our division results in 311339.06834532 with a remaining 1.04e-07.