209447 ÷ 86 
Let's see how many times 86 fits into 209447.

Step 1:
86 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 86

Moving on to step 2:
20 divided by 86 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Grab the next digit (9) from the dividend, add it to 20, then carry on: 209 / 86

Going ahead to step 3:
86 goes into 209 2 times with a remainder of 37.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 172 from 209 leaves us with 37.
Fetch the next digit (4) from the dividend, attach it to 37 and continue: 374 / 86

On to step 4:
When dividing 374 by 86, we get 4 with a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
If we take 344 away from 374, we end up with 30.
Append the next digit (4) from the dividend to 30 and continue with: 304 / 86

Let's proceed to step 5:
When dividing 304 by 86, we get 3 with a remainder of 46.
Write down 3 as next digit of the result. 
Result so far: 243.0
Subtract 258 from 304 to get 46.
Take the next digit (7) from the dividend and append it to 46, then repeat: 467 / 86

Moving on to step 6:
The number 86 fits into 467 5 times, leaving a remainder of 37.
The number 5 becomes the next digit in our result. 
Result so far: 2435.0
Deduct 430 from 467 and we're left with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Going ahead to step 7:
370 divided by 86 is 4 with a remainder of 26.
The next digit of our result is 4. 
Result so far: 2435.4
If we take 344 away from 370, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 8:
If we divide 260 by 86, we get 3 and a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 2435.43
The remainder is 2 after subtracting 258 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 9:
If we divide 20 by 86, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 2435.43
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 10:
86 can be fit into 200 2 times, resulting in a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 2435.4302
If we subtract 172 from 200, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 11:
If we divide 280 by 86, we get 3 and a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 2435.43023
If we take 258 away from 280, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 12:
86 goes into 220 2 times with a remainder of 48.
The next digit of our result is 2. 
Result so far: 2435.430232
Subtract 172 from 220 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 13:
86 goes into 480 5 times with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 2435.4302325
Subtracting 430 from 480 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 14:
86 goes into 500 5 times with a remainder of 70.
The next digit of our result is 5. 
Result so far: 2435.43023255
The remainder is 70 after subtracting 430 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

After the division, we end up with 2435.43023255 and a remainder of 7e-08.