971638 ÷ 86 
We want to figure out the number of times 971638 can be divided by 86.

Let's proceed to step 1:
86 can be fit into 9 0 times, resulting in a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 86

Advancing to step 2:
86 goes into 97 1 times with a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 11 after subtracting 86 from 97.
Grab the next digit (1) from the dividend, add it to 11, then carry on: 111 / 86

Going ahead to step 3:
When dividing 111 by 86, we get 1 with a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Subtracting 86 from 111 leaves us with 25.
Take the next digit (6) from the dividend and append it to 25, then repeat: 256 / 86

Step 4:
256 divided by 86 is 2 with a remainder of 84.
Record the quotient 2 as the next digit in the result. 
Result so far: 112.0
If we subtract 172 from 256, we get 84.
Include the next digit (3) from the dividend after 84, then repeat: 843 / 86

Advancing to step 5:
86 can be fit into 843 9 times, resulting in a remainder of 69.
The next digit of our result is 9. 
Result so far: 1129.0
If we take 774 away from 843, we end up with 69.
Grab the next digit (8) from the dividend, add it to 69, then carry on: 698 / 86

Going ahead to step 6:
698 divided by 86 is 8 with a remainder of 10.
The next digit of our result is 8. 
Result so far: 11298.0
Subtracting 688 from 698 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
The number 86 fits into 100 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 11298.1
Subtract 86 from 100 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 8:
140 divided by 86 is 1 with a remainder of 54.
Put 1 as the next digit of the answer. 
Result so far: 11298.11
The remainder is 54 after subtracting 86 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 11298.11 with a remaining 0.054.