478560 ÷ 86 
We want to figure out the number of times 478560 can be divided by 86.

On to step 1:
4 divided by 86 is 0 with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 86

On to step 2:
86 can be fit into 47 0 times, resulting in a remainder of 47.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 47 and we're left with 47.
Take the next digit (8) from the dividend and append it to 47, then repeat: 478 / 86

Advancing to step 3:
If we divide 478 by 86, we get 5 and a remainder of 48.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 48 after subtracting 430 from 478.
Take the next digit (5) from the dividend and append it to 48, then repeat: 485 / 86

On to step 4:
86 goes into 485 5 times with a remainder of 55.
Record the quotient 5 as the next digit in the result. 
Result so far: 55.0
If we take 430 away from 485, we end up with 55.
Fetch the next digit (6) from the dividend, attach it to 55 and continue: 556 / 86

On to step 5:
The number 86 fits into 556 6 times, leaving a remainder of 40.
Use 6 as the next digit of our solution. 
Result so far: 556.0
Subtracting 516 from 556 leaves us with 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 86

On to step 6:
400 divided by 86 is 4 with a remainder of 56.
Write down 4 as next digit of the result. 
Result so far: 5564.0
Subtract 344 from 400 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 7:
When dividing 560 by 86, we get 6 with a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 5564.6
The remainder is 44 after subtracting 516 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 8:
440 divided by 86 is 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 5564.65
Subtract 430 from 440 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 9:
If we divide 100 by 86, we get 1 and a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 5564.651
The remainder is 14 after subtracting 86 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
140 divided by 86 is 1 with a remainder of 54.
Use 1 as the next digit of our solution. 
Result so far: 5564.6511
If we take 86 away from 140, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

The final result is 5564.6511 with a remainder of 0.00054.