We look at the division of 273120 by 86 
We want to figure out the number of times 273120 can be divided by 86.

Step 1:
When dividing 2 by 86, we get 0 with 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.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 86

Moving on to step 2:
The number 86 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 86

Going ahead to step 3:
When dividing 273 by 86, we get 3 with a remainder of 15.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 258 from 273 leaves us with 15.
Fetch the next digit (1) from the dividend, attach it to 15 and continue: 151 / 86

Moving on to step 4:
If we divide 151 by 86, we get 1 and a remainder of 65.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Deduct 86 from 151 and we're left with 65.
Grab the next digit (2) from the dividend, add it to 65, then carry on: 652 / 86

Moving on to step 5:
If we divide 652 by 86, we get 7 and a remainder of 50.
The next digit of our result is 7. 
Result so far: 317.0
Subtract 602 from 652 to get 50.
Fetch the next digit (0) from the dividend, attach it to 50 and continue: 500 / 86

Going ahead to step 6:
86 can be fit into 500 5 times, resulting in a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 3175.0
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.

Step 7:
86 can be fit into 700 8 times, resulting in a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 3175.8
Subtract 688 from 700 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
The number 86 fits into 120 1 times, leaving a remainder of 34.
Put 1 as the next digit of the answer. 
Result so far: 3175.81
If we subtract 86 from 120, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 9:
If we divide 340 by 86, we get 3 and a remainder of 82.
Use 3 as the next digit of our solution. 
Result so far: 3175.813
Deduct 258 from 340 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Step 10:
86 goes into 820 9 times with a remainder of 46.
The next digit of our result is 9. 
Result so far: 3175.8139
If we take 774 away from 820, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 11:
If we divide 460 by 86, we get 5 and a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 3175.81395
The remainder is 30 after subtracting 430 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 12:
86 goes into 300 3 times with a remainder of 42.
Write down 3 as next digit of the result. 
Result so far: 3175.813953
The remainder is 42 after subtracting 258 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 13:
86 can be fit into 420 4 times, resulting in a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 3175.8139534
Subtract 344 from 420 to get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 14:
The number 86 fits into 760 8 times, leaving a remainder of 72.
Record the quotient 8 as the next digit in the result. 
Result so far: 3175.81395348
Deduct 688 from 760 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

The quotient of the division is 3175.81395348, and the remainder is 7.2e-08.