86851 ÷ 71 
We want to divide 86851 by 71.

Let's proceed to step 1:
The number 71 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 71

Advancing to step 2:
86 divided by 71 is 1 with a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 71 away from 86, we end up with 15.
Bring next digit (8) of the dividend behind the 15 and repeat the process: 158 / 71

Let's proceed to step 3:
When dividing 158 by 71, we get 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 142 from 158 and we're left with 16.
Grab the next digit (5) from the dividend, add it to 16, then carry on: 165 / 71

Going ahead to step 4:
When dividing 165 by 71, we get 2 with a remainder of 23.
Put 2 as the next digit of the answer. 
Result so far: 122.0
Subtracting 142 from 165 leaves us with 23.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 71

Let's proceed to step 5:
The number 71 fits into 231 3 times, leaving a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 1223.0
If we subtract 213 from 231, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 6:
71 can be fit into 180 2 times, resulting in a remainder of 38.
The next digit of our result is 2. 
Result so far: 1223.2
Deduct 142 from 180 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 7:
If we divide 380 by 71, we get 5 and a remainder of 25.
The next digit of our result is 5. 
Result so far: 1223.25
If we subtract 355 from 380, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 8:
250 divided by 71 is 3 with a remainder of 37.
The next digit of our result is 3. 
Result so far: 1223.253
Subtracting 213 from 250 leaves us 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.

Advancing to step 9:
When dividing 370 by 71, we get 5 with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 1223.2535
Deduct 355 from 370 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 10:
If we divide 150 by 71, we get 2 and a remainder of 8.
The next digit of our result is 2. 
Result so far: 1223.25352
The remainder is 8 after subtracting 142 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 11:
When dividing 80 by 71, we get 1 with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 1223.253521
Subtracting 71 from 80 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 12:
The number 71 fits into 90 1 times, leaving a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 1223.2535211
If we subtract 71 from 90, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 1223.2535211 with a balance of 1.9e-07.