86071564 ÷ 739 
Our goal is to divide 86071564 by 739.

Advancing to step 1:
739 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 739

Advancing to step 2:
If we divide 86 by 739, we get 0 and a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Take the next digit (0) from the dividend and append it to 86, then repeat: 860 / 739

Advancing to step 3:
739 goes into 860 1 times with a remainder of 121.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 739 from 860 and we're left with 121.
Include the next digit (7) from the dividend after 121, then repeat: 1217 / 739

Advancing to step 4:
When dividing 1217 by 739, we get 1 with a remainder of 478.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Subtracting 739 from 1217 leaves us with 478.
Bring next digit (1) of the dividend behind the 478 and repeat the process: 4781 / 739

Step 5:
4781 divided by 739 is 6 with a remainder of 347.
The number 6 becomes the next digit in our result. 
Result so far: 116.0
Deduct 4434 from 4781 and we're left with 347.
Append the next digit (5) from the dividend to 347 and continue with: 3475 / 739

Moving on to step 6:
3475 divided by 739 is 4 with a remainder of 519.
Put 4 as the next digit of the answer. 
Result so far: 1164.0
The remainder is 519 after subtracting 2956 from 3475.
Fetch the next digit (6) from the dividend, attach it to 519 and continue: 5196 / 739

Step 7:
5196 divided by 739 is 7 with a remainder of 23.
Use 7 as the next digit of our solution. 
Result so far: 11647.0
Deduct 5173 from 5196 and we're left with 23.
Bring next digit (4) of the dividend behind the 23 and repeat the process: 234 / 739

Advancing to step 8:
If we divide 234 by 739, we get 0 and a remainder of 234.
Put 0 as the next digit of the answer. 
Result so far: 116470.0
Subtract 0 from 234 to get 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Moving on to step 9:
2340 divided by 739 is 3 with a remainder of 123.
Write down 3 as next digit of the result. 
Result so far: 116470.3
If we subtract 2217 from 2340, we get 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

On to step 10:
1230 divided by 739 is 1 with a remainder of 491.
Write down 1 as next digit of the result. 
Result so far: 116470.31
The remainder is 491 after subtracting 739 from 1230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4910, and continue the process.

Going ahead to step 11:
739 can be fit into 4910 6 times, resulting in a remainder of 476.
Use 6 as the next digit of our solution. 
Result so far: 116470.316
If we subtract 4434 from 4910, we get 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

Moving on to step 12:
When dividing 4760 by 739, we get 6 with a remainder of 326.
The next digit of our result is 6. 
Result so far: 116470.3166
Subtracting 4434 from 4760 leaves us with 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

After the division, we end up with 116470.3166 and a remainder of 0.00326.