We're dividing 860204 by 95 
We want to figure out the number of times 860204 can be divided by 95.

Step 1:
8 divided by 95 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 95

Let's proceed to step 2:
When dividing 86 by 95, we get 0 with a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Bring next digit (0) of the dividend behind the 86 and repeat the process: 860 / 95

Advancing to step 3:
860 divided by 95 is 9 with a remainder of 5.
Write down 9 as next digit of the result. 
Result so far: 9.0
Deduct 855 from 860 and we're left with 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 95

Going ahead to step 4:
52 divided by 95 is 0 with a remainder of 52.
The next digit of our result is 0. 
Result so far: 90.0
If we take 0 away from 52, we end up with 52.
Grab the next digit (0) from the dividend, add it to 52, then carry on: 520 / 95

Going ahead to step 5:
520 divided by 95 is 5 with a remainder of 45.
The number 5 becomes the next digit in our result. 
Result so far: 905.0
If we take 475 away from 520, we end up with 45.
Include the next digit (4) from the dividend after 45, then repeat: 454 / 95

On to step 6:
95 goes into 454 4 times with a remainder of 74.
The number 4 becomes the next digit in our result. 
Result so far: 9054.0
If we take 380 away from 454, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Advancing to step 7:
740 divided by 95 is 7 with a remainder of 75.
Record the quotient 7 as the next digit in the result. 
Result so far: 9054.7
Subtracting 665 from 740 leaves us with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Advancing to step 8:
The number 95 fits into 750 7 times, leaving a remainder of 85.
Use 7 as the next digit of our solution. 
Result so far: 9054.77
Subtract 665 from 750 to get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

After the division, we end up with 9054.77 and a remainder of 0.085.