We're dividing 86713007 by 314 
We're looking to find how many times 314 goes into 86713007.

On to step 1:
8 divided by 314 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 314

Step 2:
The number 314 fits into 86 0 times, leaving a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Append the next digit (7) from the dividend to 86 and continue with: 867 / 314

Moving on to step 3:
When dividing 867 by 314, we get 2 with a remainder of 239.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 628 away from 867, we end up with 239.
Fetch the next digit (1) from the dividend, attach it to 239 and continue: 2391 / 314

Let's proceed to step 4:
314 can be fit into 2391 7 times, resulting in a remainder of 193.
Use 7 as the next digit of our solution. 
Result so far: 27.0
The remainder is 193 after subtracting 2198 from 2391.
Take the next digit (3) from the dividend and append it to 193, then repeat: 1933 / 314

Let's proceed to step 5:
When dividing 1933 by 314, we get 6 with a remainder of 49.
Put 6 as the next digit of the answer. 
Result so far: 276.0
The remainder is 49 after subtracting 1884 from 1933.
Fetch the next digit (0) from the dividend, attach it to 49 and continue: 490 / 314

Going ahead to step 6:
314 goes into 490 1 times with a remainder of 176.
The next digit of our result is 1. 
Result so far: 2761.0
The remainder is 176 after subtracting 314 from 490.
Grab the next digit (0) from the dividend, add it to 176, then carry on: 1760 / 314

Going ahead to step 7:
If we divide 1760 by 314, we get 5 and a remainder of 190.
Record the quotient 5 as the next digit in the result. 
Result so far: 27615.0
If we take 1570 away from 1760, we end up with 190.
Grab the next digit (7) from the dividend, add it to 190, then carry on: 1907 / 314

Advancing to step 8:
If we divide 1907 by 314, we get 6 and a remainder of 23.
Put 6 as the next digit of the answer. 
Result so far: 276156.0
The remainder is 23 after subtracting 1884 from 1907.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 9:
230 divided by 314 is 0 with a remainder of 230.
The next digit of our result is 0. 
Result so far: 276156.0
The remainder is 230 after subtracting 0 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Moving on to step 10:
If we divide 2300 by 314, we get 7 and a remainder of 102.
The number 7 becomes the next digit in our result. 
Result so far: 276156.07
Deduct 2198 from 2300 and we're left with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Moving on to step 11:
1020 divided by 314 is 3 with a remainder of 78.
The next digit of our result is 3. 
Result so far: 276156.073
The remainder is 78 after subtracting 942 from 1020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 12:
780 divided by 314 is 2 with a remainder of 152.
Write down 2 as next digit of the result. 
Result so far: 276156.0732
If we take 628 away from 780, we end up with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

On to step 13:
If we divide 1520 by 314, we get 4 and a remainder of 264.
The number 4 becomes the next digit in our result. 
Result so far: 276156.07324
Subtract 1256 from 1520 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Going ahead to step 14:
314 can be fit into 2640 8 times, resulting in a remainder of 128.
Put 8 as the next digit of the answer. 
Result so far: 276156.073248
If we subtract 2512 from 2640, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Let's proceed to step 15:
The number 314 fits into 1280 4 times, leaving a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 276156.0732484
If we take 1256 away from 1280, we end up 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.

On to step 16:
314 goes into 240 0 times with a remainder of 240.
The number 0 becomes the next digit in our result. 
Result so far: 276156.0732484
Subtracting 0 from 240 leaves us with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

After the division, we end up with 276156.0732484 and a remainder of 2.4e-07.