184613 ÷ 86 
We're looking to find how many times 86 goes into 184613.

Step 1:
If we divide 1 by 86, we get 0 and a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 86

Going ahead to step 2:
If we divide 18 by 86, we get 0 and a remainder of 18.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 18 and we're left with 18.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 86

Let's proceed to step 3:
When dividing 184 by 86, we get 2 with a remainder of 12.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 172 from 184 leaves us with 12.
Fetch the next digit (6) from the dividend, attach it to 12 and continue: 126 / 86

Let's proceed to step 4:
If we divide 126 by 86, we get 1 and a remainder of 40.
Use 1 as the next digit of our solution. 
Result so far: 21.0
The remainder is 40 after subtracting 86 from 126.
Take the next digit (1) from the dividend and append it to 40, then repeat: 401 / 86

Advancing to step 5:
86 can be fit into 401 4 times, resulting in a remainder of 57.
Record the quotient 4 as the next digit in the result. 
Result so far: 214.0
If we subtract 344 from 401, we get 57.
Fetch the next digit (3) from the dividend, attach it to 57 and continue: 573 / 86

Step 6:
If we divide 573 by 86, we get 6 and a remainder of 57.
The next digit of our result is 6. 
Result so far: 2146.0
If we subtract 516 from 573, we get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 7:
570 divided by 86 is 6 with a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 2146.6
Subtracting 516 from 570 leaves us with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 8:
The number 86 fits into 540 6 times, leaving a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 2146.66
If we subtract 516 from 540, we 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.

In conclusion, the division gives 2146.66 with a balance of 0.024.