173160 ÷ 86 
We want to figure out the number of times 173160 can be divided by 86.

Moving on to step 1:
86 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (7) from the dividend, add it to 1, then carry on: 17 / 86

On to step 2:
86 can be fit into 17 0 times, resulting in a remainder of 17.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 17 leaves us with 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 86

Moving on to step 3:
173 divided by 86 is 2 with a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 172 away from 173, we end up with 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 86

Going ahead to step 4:
86 can be fit into 11 0 times, resulting in a remainder of 11.
Use 0 as the next digit of our solution. 
Result so far: 20.0
The remainder is 11 after subtracting 0 from 11.
Bring next digit (6) of the dividend behind the 11 and repeat the process: 116 / 86

On to step 5:
The number 86 fits into 116 1 times, leaving a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 201.0
If we take 86 away from 116, we end up with 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 86

Advancing to step 6:
When dividing 300 by 86, we get 3 with a remainder of 42.
Put 3 as the next digit of the answer. 
Result so far: 2013.0
Subtract 258 from 300 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
The number 86 fits into 420 4 times, leaving a remainder of 76.
The number 4 becomes the next digit in our result. 
Result so far: 2013.4
If we take 344 away from 420, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 8:
760 divided by 86 is 8 with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 2013.48
If we take 688 away from 760, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 9:
86 can be fit into 720 8 times, resulting in a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 2013.488
If we subtract 688 from 720, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 2013.488 with a remaining 0.0032.