We're dividing 86260989 by 623 
We want to figure out the number of times 86260989 can be divided by 623.

Step 1:
8 divided by 623 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 623

Going ahead to step 2:
If we divide 86 by 623, we get 0 and a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Take the next digit (2) from the dividend and append it to 86, then repeat: 862 / 623

Going ahead to step 3:
The number 623 fits into 862 1 times, leaving a remainder of 239.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 623 from 862 and we're left with 239.
Fetch the next digit (6) from the dividend, attach it to 239 and continue: 2396 / 623

Step 4:
2396 divided by 623 is 3 with a remainder of 527.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 527 after subtracting 1869 from 2396.
Append the next digit (0) from the dividend to 527 and continue with: 5270 / 623

Going ahead to step 5:
623 goes into 5270 8 times with a remainder of 286.
Put 8 as the next digit of the answer. 
Result so far: 138.0
Deduct 4984 from 5270 and we're left with 286.
Append the next digit (9) from the dividend to 286 and continue with: 2869 / 623

Moving on to step 6:
623 goes into 2869 4 times with a remainder of 377.
Use 4 as the next digit of our solution. 
Result so far: 1384.0
Subtract 2492 from 2869 to get 377.
Bring next digit (8) of the dividend behind the 377 and repeat the process: 3778 / 623

Step 7:
623 can be fit into 3778 6 times, resulting in a remainder of 40.
Write down 6 as next digit of the result. 
Result so far: 13846.0
Subtracting 3738 from 3778 leaves us with 40.
Take the next digit (9) from the dividend and append it to 40, then repeat: 409 / 623

On to step 8:
409 divided by 623 is 0 with a remainder of 409.
Use 0 as the next digit of our solution. 
Result so far: 138460.0
Subtract 0 from 409 to get 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

On to step 9:
When dividing 4090 by 623, we get 6 with a remainder of 352.
The next digit of our result is 6. 
Result so far: 138460.6
Subtracting 3738 from 4090 leaves us with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

Moving on to step 10:
3520 divided by 623 is 5 with a remainder of 405.
The next digit of our result is 5. 
Result so far: 138460.65
Subtracting 3115 from 3520 leaves us with 405.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

Going ahead to step 11:
When dividing 4050 by 623, we get 6 with a remainder of 312.
Use 6 as the next digit of our solution. 
Result so far: 138460.656
Subtract 3738 from 4050 to get 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

Going ahead to step 12:
If we divide 3120 by 623, we get 5 and a remainder of 5.
The next digit of our result is 5. 
Result so far: 138460.6565
Subtract 3115 from 3120 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 13:
If we divide 50 by 623, we get 0 and a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 138460.6565
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 14:
If we divide 500 by 623, we get 0 and a remainder of 500.
Use 0 as the next digit of our solution. 
Result so far: 138460.6565
Deduct 0 from 500 and we're left with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

In conclusion, the division gives 138460.6565 with a balance of 5e-05.