86342943 ÷ 106 
Our goal is to divide 86342943 by 106.

On to step 1:
106 can be fit into 8 0 times, resulting in a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 106

On to step 2:
106 goes into 86 0 times with a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Take the next digit (3) from the dividend and append it to 86, then repeat: 863 / 106

Advancing to step 3:
When dividing 863 by 106, we get 8 with a remainder of 15.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtracting 848 from 863 leaves us with 15.
Append the next digit (4) from the dividend to 15 and continue with: 154 / 106

On to step 4:
106 can be fit into 154 1 times, resulting in a remainder of 48.
Write down 1 as next digit of the result. 
Result so far: 81.0
The remainder is 48 after subtracting 106 from 154.
Grab the next digit (2) from the dividend, add it to 48, then carry on: 482 / 106

Going ahead to step 5:
When dividing 482 by 106, we get 4 with a remainder of 58.
Use 4 as the next digit of our solution. 
Result so far: 814.0
Deduct 424 from 482 and we're left with 58.
Take the next digit (9) from the dividend and append it to 58, then repeat: 589 / 106

Advancing to step 6:
The number 106 fits into 589 5 times, leaving a remainder of 59.
Put 5 as the next digit of the answer. 
Result so far: 8145.0
Deduct 530 from 589 and we're left with 59.
Append the next digit (4) from the dividend to 59 and continue with: 594 / 106

Step 7:
106 goes into 594 5 times with a remainder of 64.
Write down 5 as next digit of the result. 
Result so far: 81455.0
Subtract 530 from 594 to get 64.
Grab the next digit (3) from the dividend, add it to 64, then carry on: 643 / 106

Advancing to step 8:
106 goes into 643 6 times with a remainder of 7.
Write down 6 as next digit of the result. 
Result so far: 814556.0
If we subtract 636 from 643, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 9:
When dividing 70 by 106, we get 0 with a remainder of 70.
The next digit of our result is 0. 
Result so far: 814556.0
Deduct 0 from 70 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 10:
The number 106 fits into 700 6 times, leaving a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 814556.06
If we subtract 636 from 700, we 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 11:
If we divide 640 by 106, we get 6 and a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 814556.066
Subtract 636 from 640 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 814556.066 and a remainder of 0.0004.