We look at the division of 234782 by 86 
Let's see how many times 86 fits into 234782.

Step 1:
86 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 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 number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 86

Moving on to step 3:
234 divided by 86 is 2 with a remainder of 62.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 172 from 234 and we're left with 62.
Fetch the next digit (7) from the dividend, attach it to 62 and continue: 627 / 86

Let's proceed to step 4:
86 goes into 627 7 times with a remainder of 25.
Put 7 as the next digit of the answer. 
Result so far: 27.0
The remainder is 25 after subtracting 602 from 627.
Append the next digit (8) from the dividend to 25 and continue with: 258 / 86

Let's proceed to step 5:
If we divide 258 by 86, we get 3 and a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 273.0
If we subtract 258 from 258, we get 0.
Fetch the next digit (2) from the dividend, attach it to 0 and continue: 2 / 86

Step 6:
If we divide 2 by 86, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 2730.0
Subtracting 0 from 2 leaves us 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.

Moving on to step 7:
When dividing 20 by 86, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 2730.0
Subtract 0 from 20 to get 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 8:
86 goes into 200 2 times with a remainder of 28.
Put 2 as the next digit of the answer. 
Result so far: 2730.02
If we subtract 172 from 200, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 9:
86 can be fit into 280 3 times, resulting in a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 2730.023
The remainder is 22 after subtracting 258 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 10:
220 divided by 86 is 2 with a remainder of 48.
Record the quotient 2 as the next digit in the result. 
Result so far: 2730.0232
If we take 172 away from 220, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 11:
If we divide 480 by 86, we get 5 and a remainder of 50.
The next digit of our result is 5. 
Result so far: 2730.02325
Subtracting 430 from 480 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 12:
86 goes into 500 5 times with a remainder of 70.
Record the quotient 5 as the next digit in the result. 
Result so far: 2730.023255
Subtract 430 from 500 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The quotient of the division is 2730.023255, and the remainder is 7e-06.