We're dividing 316795 by 86 
We want to divide 316795 by 86.

Step 1:
If we divide 3 by 86, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 86

Advancing to step 2:
86 can be fit into 31 0 times, resulting in a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Bring next digit (6) of the dividend behind the 31 and repeat the process: 316 / 86

On to step 3:
86 can be fit into 316 3 times, resulting in a remainder of 58.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 258 from 316 leaves us with 58.
Append the next digit (7) from the dividend to 58 and continue with: 587 / 86

Moving on to step 4:
587 divided by 86 is 6 with a remainder of 71.
Use 6 as the next digit of our solution. 
Result so far: 36.0
Subtract 516 from 587 to get 71.
Fetch the next digit (9) from the dividend, attach it to 71 and continue: 719 / 86

Let's proceed to step 5:
719 divided by 86 is 8 with a remainder of 31.
Use 8 as the next digit of our solution. 
Result so far: 368.0
If we take 688 away from 719, we end up with 31.
Fetch the next digit (5) from the dividend, attach it to 31 and continue: 315 / 86

Step 6:
The number 86 fits into 315 3 times, leaving a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 3683.0
Subtracting 258 from 315 leaves us with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 7:
86 goes into 570 6 times with a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 3683.6
The remainder is 54 after subtracting 516 from 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Moving on to step 8:
When dividing 540 by 86, we get 6 with a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 3683.66
Subtracting 516 from 540 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final result is 3683.66 with a remainder of 0.024.