We look at the division of 86860676 by 188 
Let's see how many times 188 fits into 86860676.

On to step 1:
188 goes into 8 0 times with 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.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 188

Moving on to step 2:
188 can be fit into 86 0 times, resulting in a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Grab the next digit (8) from the dividend, add it to 86, then carry on: 868 / 188

Let's proceed to step 3:
188 goes into 868 4 times with a remainder of 116.
The next digit of our result is 4. 
Result so far: 4.0
Subtracting 752 from 868 leaves us with 116.
Include the next digit (6) from the dividend after 116, then repeat: 1166 / 188

Step 4:
When dividing 1166 by 188, we get 6 with a remainder of 38.
Use 6 as the next digit of our solution. 
Result so far: 46.0
Subtracting 1128 from 1166 leaves us with 38.
Take the next digit (0) from the dividend and append it to 38, then repeat: 380 / 188

Step 5:
If we divide 380 by 188, we get 2 and a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 462.0
The remainder is 4 after subtracting 376 from 380.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 188

Going ahead to step 6:
The number 188 fits into 46 0 times, leaving a remainder of 46.
The number 0 becomes the next digit in our result. 
Result so far: 4620.0
Subtract 0 from 46 to get 46.
Include the next digit (7) from the dividend after 46, then repeat: 467 / 188

On to step 7:
The number 188 fits into 467 2 times, leaving a remainder of 91.
Record the quotient 2 as the next digit in the result. 
Result so far: 46202.0
If we take 376 away from 467, we end up with 91.
Grab the next digit (6) from the dividend, add it to 91, then carry on: 916 / 188

Going ahead to step 8:
188 goes into 916 4 times with a remainder of 164.
Put 4 as the next digit of the answer. 
Result so far: 462024.0
Deduct 752 from 916 and we're left with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Going ahead to step 9:
188 can be fit into 1640 8 times, resulting in a remainder of 136.
Record the quotient 8 as the next digit in the result. 
Result so far: 462024.8
If we subtract 1504 from 1640, we get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Advancing to step 10:
If we divide 1360 by 188, we get 7 and a remainder of 44.
Write down 7 as next digit of the result. 
Result so far: 462024.87
If we take 1316 away from 1360, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 11:
When dividing 440 by 188, we get 2 with a remainder of 64.
The next digit of our result is 2. 
Result so far: 462024.872
Subtract 376 from 440 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 12:
640 divided by 188 is 3 with a remainder of 76.
Record the quotient 3 as the next digit in the result. 
Result so far: 462024.8723
The remainder is 76 after subtracting 564 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 13:
The number 188 fits into 760 4 times, leaving a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 462024.87234
If we take 752 away from 760, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 14:
When dividing 80 by 188, we get 0 with a remainder of 80.
Write down 0 as next digit of the result. 
Result so far: 462024.87234
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.

Step 15:
188 goes into 800 4 times with a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 462024.8723404
Subtract 752 from 800 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 16:
The number 188 fits into 480 2 times, leaving a remainder of 104.
Write down 2 as next digit of the result. 
Result so far: 462024.87234042
If we subtract 376 from 480, we get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

The final outcome is 462024.87234042, with a leftover of 1.04e-07.