We're dividing 86659962 by 318 
We want to divide 86659962 by 318.

Going ahead to step 1:
318 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 318

Moving on to step 2:
318 goes into 86 0 times with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Fetch the next digit (6) from the dividend, attach it to 86 and continue: 866 / 318

On to step 3:
The number 318 fits into 866 2 times, leaving a remainder of 230.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 636 from 866, we get 230.
Include the next digit (5) from the dividend after 230, then repeat: 2305 / 318

On to step 4:
318 can be fit into 2305 7 times, resulting in a remainder of 79.
Put 7 as the next digit of the answer. 
Result so far: 27.0
If we take 2226 away from 2305, we end up with 79.
Take the next digit (9) from the dividend and append it to 79, then repeat: 799 / 318

Moving on to step 5:
318 can be fit into 799 2 times, resulting in a remainder of 163.
Put 2 as the next digit of the answer. 
Result so far: 272.0
Subtracting 636 from 799 leaves us with 163.
Include the next digit (9) from the dividend after 163, then repeat: 1639 / 318

Let's proceed to step 6:
318 can be fit into 1639 5 times, resulting in a remainder of 49.
The number 5 becomes the next digit in our result. 
Result so far: 2725.0
Subtract 1590 from 1639 to get 49.
Take the next digit (6) from the dividend and append it to 49, then repeat: 496 / 318

Let's proceed to step 7:
318 goes into 496 1 times with a remainder of 178.
Put 1 as the next digit of the answer. 
Result so far: 27251.0
Deduct 318 from 496 and we're left with 178.
Take the next digit (2) from the dividend and append it to 178, then repeat: 1782 / 318

Moving on to step 8:
The number 318 fits into 1782 5 times, leaving a remainder of 192.
The number 5 becomes the next digit in our result. 
Result so far: 272515.0
The remainder is 192 after subtracting 1590 from 1782.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Let's proceed to step 9:
318 goes into 1920 6 times with a remainder of 12.
The next digit of our result is 6. 
Result so far: 272515.6
If we subtract 1908 from 1920, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 10:
318 goes into 120 0 times with a remainder of 120.
The number 0 becomes the next digit in our result. 
Result so far: 272515.6
Subtracting 0 from 120 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 11:
The number 318 fits into 1200 3 times, leaving a remainder of 246.
The next digit of our result is 3. 
Result so far: 272515.603
Deduct 954 from 1200 and we're left with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Advancing to step 12:
318 can be fit into 2460 7 times, resulting in a remainder of 234.
Record the quotient 7 as the next digit in the result. 
Result so far: 272515.6037
The remainder is 234 after subtracting 2226 from 2460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Going ahead to step 13:
When dividing 2340 by 318, we get 7 with a remainder of 114.
Use 7 as the next digit of our solution. 
Result so far: 272515.60377
If we take 2226 away from 2340, we end up with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

In conclusion, the division gives 272515.60377 with a balance of 0.000114.