86754426 ÷ 427 
Let's see how many times 427 fits into 86754426.

Let's proceed to step 1:
When dividing 8 by 427, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 427

On to step 2:
The number 427 fits into 86 0 times, leaving a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Append the next digit (7) from the dividend to 86 and continue with: 867 / 427

Moving on to step 3:
When dividing 867 by 427, we get 2 with a remainder of 13.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 854 from 867 to get 13.
Include the next digit (5) from the dividend after 13, then repeat: 135 / 427

Step 4:
135 divided by 427 is 0 with a remainder of 135.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we subtract 0 from 135, we get 135.
Take the next digit (4) from the dividend and append it to 135, then repeat: 1354 / 427

Let's proceed to step 5:
If we divide 1354 by 427, we get 3 and a remainder of 73.
Put 3 as the next digit of the answer. 
Result so far: 203.0
The remainder is 73 after subtracting 1281 from 1354.
Take the next digit (4) from the dividend and append it to 73, then repeat: 734 / 427

On to step 6:
427 can be fit into 734 1 times, resulting in a remainder of 307.
Put 1 as the next digit of the answer. 
Result so far: 2031.0
The remainder is 307 after subtracting 427 from 734.
Take the next digit (2) from the dividend and append it to 307, then repeat: 3072 / 427

Step 7:
When dividing 3072 by 427, we get 7 with a remainder of 83.
Use 7 as the next digit of our solution. 
Result so far: 20317.0
The remainder is 83 after subtracting 2989 from 3072.
Take the next digit (6) from the dividend and append it to 83, then repeat: 836 / 427

Going ahead to step 8:
427 can be fit into 836 1 times, resulting in a remainder of 409.
Write down 1 as next digit of the result. 
Result so far: 203171.0
If we subtract 427 from 836, we get 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

Advancing to step 9:
When dividing 4090 by 427, we get 9 with a remainder of 247.
Put 9 as the next digit of the answer. 
Result so far: 203171.9
Subtract 3843 from 4090 to get 247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2470, and continue the process.

Advancing to step 10:
427 goes into 2470 5 times with a remainder of 335.
Record the quotient 5 as the next digit in the result. 
Result so far: 203171.95
If we take 2135 away from 2470, we end up with 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

Let's proceed to step 11:
3350 divided by 427 is 7 with a remainder of 361.
Put 7 as the next digit of the answer. 
Result so far: 203171.957
Subtract 2989 from 3350 to get 361.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3610, and continue the process.

Going ahead to step 12:
427 can be fit into 3610 8 times, resulting in a remainder of 194.
Record the quotient 8 as the next digit in the result. 
Result so far: 203171.9578
The remainder is 194 after subtracting 3416 from 3610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

Let's proceed to step 13:
When dividing 1940 by 427, we get 4 with a remainder of 232.
Use 4 as the next digit of our solution. 
Result so far: 203171.95784
Subtract 1708 from 1940 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

On to step 14:
2320 divided by 427 is 5 with a remainder of 185.
Record the quotient 5 as the next digit in the result. 
Result so far: 203171.957845
Deduct 2135 from 2320 and we're left with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Advancing to step 15:
When dividing 1850 by 427, we get 4 with a remainder of 142.
The number 4 becomes the next digit in our result. 
Result so far: 203171.9578454
Subtract 1708 from 1850 to get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Going ahead to step 16:
The number 427 fits into 1420 3 times, leaving a remainder of 139.
Record the quotient 3 as the next digit in the result. 
Result so far: 203171.95784543
The remainder is 139 after subtracting 1281 from 1420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

After the division, we end up with 203171.95784543 and a remainder of 1.39e-07.