We divide 196692 by 86
We want to divide 196692 by 86.

Moving on to step 1:
1 divided by 86 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 86

On to step 2:
86 goes into 19 0 times with a remainder of 19.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Bring next digit (6) of the dividend behind the 19 and repeat the process: 196 / 86

Moving on to step 3:
The number 86 fits into 196 2 times, leaving a remainder of 24.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 24 after subtracting 172 from 196.
Take the next digit (6) from the dividend and append it to 24, then repeat: 246 / 86

Step 4:
86 can be fit into 246 2 times, resulting in a remainder of 74.
The next digit of our result is 2. 
Result so far: 22.0
Deduct 172 from 246 and we're left with 74.
Bring next digit (9) of the dividend behind the 74 and repeat the process: 749 / 86

Advancing to step 5:
86 can be fit into 749 8 times, resulting in a remainder of 61.
Record the quotient 8 as the next digit in the result. 
Result so far: 228.0
Deduct 688 from 749 and we're left with 61.
Append the next digit (2) from the dividend to 61 and continue with: 612 / 86

On to step 6:
86 goes into 612 7 times with a remainder of 10.
The number 7 becomes the next digit in our result. 
Result so far: 2287.0
If we take 602 away from 612, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 7:
If we divide 100 by 86, we get 1 and a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 2287.1
Subtracting 86 from 100 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 8:
When dividing 140 by 86, we get 1 with a remainder of 54.
The next digit of our result is 1. 
Result so far: 2287.11
Subtract 86 from 140 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 2287.11 and a remainder of 0.054.