We look at the division of 859026 by 86 
We want to figure out the number of times 859026 can be divided by 86.

Let's proceed to step 1:
86 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 86

Let's proceed to step 2:
85 divided by 86 is 0 with a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Include the next digit (9) from the dividend after 85, then repeat: 859 / 86

On to step 3:
When dividing 859 by 86, we get 9 with a remainder of 85.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
The remainder is 85 after subtracting 774 from 859.
Include the next digit (0) from the dividend after 85, then repeat: 850 / 86

Advancing to step 4:
86 can be fit into 850 9 times, resulting in a remainder of 76.
Put 9 as the next digit of the answer. 
Result so far: 99.0
If we take 774 away from 850, we end up with 76.
Append the next digit (2) from the dividend to 76 and continue with: 762 / 86

Let's proceed to step 5:
86 can be fit into 762 8 times, resulting in a remainder of 74.
The next digit of our result is 8. 
Result so far: 998.0
The remainder is 74 after subtracting 688 from 762.
Take the next digit (6) from the dividend and append it to 74, then repeat: 746 / 86

Let's proceed to step 6:
746 divided by 86 is 8 with a remainder of 58.
The number 8 becomes the next digit in our result. 
Result so far: 9988.0
The remainder is 58 after subtracting 688 from 746.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 7:
86 goes into 580 6 times with a remainder of 64.
The next digit of our result is 6. 
Result so far: 9988.6
The remainder is 64 after subtracting 516 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 8:
86 can be fit into 640 7 times, resulting in a remainder of 38.
Record the quotient 7 as the next digit in the result. 
Result so far: 9988.67
If we take 602 away from 640, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 9:
86 can be fit into 380 4 times, resulting in a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 9988.674
If we subtract 344 from 380, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 10:
If we divide 360 by 86, we get 4 and a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 9988.6744
Deduct 344 from 360 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Our division results in 9988.6744 with a remaining 0.00016.