We look at the division of 232963 by 86 
Let's see how many times 86 fits into 232963.

Advancing to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 86

On to step 2:
When dividing 23 by 86, we get 0 with a remainder of 23.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 86

Moving on to step 3:
If we divide 232 by 86, we get 2 and a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 60 after subtracting 172 from 232.
Take the next digit (9) from the dividend and append it to 60, then repeat: 609 / 86

On to step 4:
When dividing 609 by 86, we get 7 with a remainder of 7.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Subtract 602 from 609 to get 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 86

Step 5:
86 can be fit into 76 0 times, resulting in a remainder of 76.
Use 0 as the next digit of our solution. 
Result so far: 270.0
Subtract 0 from 76 to get 76.
Include the next digit (3) from the dividend after 76, then repeat: 763 / 86

Let's proceed to step 6:
If we divide 763 by 86, we get 8 and a remainder of 75.
Record the quotient 8 as the next digit in the result. 
Result so far: 2708.0
If we take 688 away from 763, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 7:
86 can be fit into 750 8 times, resulting in a remainder of 62.
The next digit of our result is 8. 
Result so far: 2708.8
Subtract 688 from 750 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 8:
86 goes into 620 7 times with a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 2708.87
Subtract 602 from 620 to 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.

Let's proceed to step 9:
When dividing 180 by 86, we get 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2708.872
The remainder is 8 after subtracting 172 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
The number 86 fits into 80 0 times, leaving a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 2708.872
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 11:
If we divide 800 by 86, we get 9 and a remainder of 26.
Put 9 as the next digit of the answer. 
Result so far: 2708.87209
Subtract 774 from 800 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 12:
When dividing 260 by 86, we get 3 with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 2708.872093
Deduct 258 from 260 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 13:
The number 86 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 2708.872093
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
If we divide 200 by 86, we get 2 and a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 2708.87209302
If we take 172 away from 200, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

After the division, we end up with 2708.87209302 and a remainder of 2.8e-08.