271949 divided by 86 
We want to figure out the number of times 271949 can be divided by 86.

Let's proceed to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 86

Advancing to step 2:
If we divide 27 by 86, we get 0 and a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Take the next digit (1) from the dividend and append it to 27, then repeat: 271 / 86

Let's proceed to step 3:
If we divide 271 by 86, we get 3 and a remainder of 13.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 258 from 271 to get 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 86

Going ahead to step 4:
If we divide 139 by 86, we get 1 and a remainder of 53.
Write down 1 as next digit of the result. 
Result so far: 31.0
If we subtract 86 from 139, we get 53.
Include the next digit (4) from the dividend after 53, then repeat: 534 / 86

Let's proceed to step 5:
534 divided by 86 is 6 with a remainder of 18.
The number 6 becomes the next digit in our result. 
Result so far: 316.0
Subtract 516 from 534 to get 18.
Fetch the next digit (9) from the dividend, attach it to 18 and continue: 189 / 86

Let's proceed to step 6:
86 can be fit into 189 2 times, resulting in a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 3162.0
Subtract 172 from 189 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
86 can be fit into 170 1 times, resulting in a remainder of 84.
The next digit of our result is 1. 
Result so far: 3162.1
If we take 86 away from 170, we end up with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Let's proceed to step 8:
When dividing 840 by 86, we get 9 with a remainder of 66.
Record the quotient 9 as the next digit in the result. 
Result so far: 3162.19
Subtract 774 from 840 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Moving on to step 9:
The number 86 fits into 660 7 times, leaving a remainder of 58.
Put 7 as the next digit of the answer. 
Result so far: 3162.197
Deduct 602 from 660 and we're left with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Advancing to step 10:
86 goes into 580 6 times with a remainder of 64.
The next digit of our result is 6. 
Result so far: 3162.1976
Subtract 516 from 580 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 11:
86 can be fit into 640 7 times, resulting in a remainder of 38.
Write down 7 as next digit of the result. 
Result so far: 3162.19767
The remainder is 38 after subtracting 602 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 12:
380 divided by 86 is 4 with a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 3162.197674
Subtract 344 from 380 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 13:
The number 86 fits into 360 4 times, leaving a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 3162.1976744
If we take 344 away from 360, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 3162.1976744 with a balance of 1.6e-07.