We look at the division of 86467044 by 761 
Let's see how many times 761 fits into 86467044.

On to step 1:
If we divide 8 by 761, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 761

Going ahead to step 2:
761 goes into 86 0 times with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Bring next digit (4) of the dividend behind the 86 and repeat the process: 864 / 761

Advancing to step 3:
The number 761 fits into 864 1 times, leaving a remainder of 103.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 103 after subtracting 761 from 864.
Include the next digit (6) from the dividend after 103, then repeat: 1036 / 761

Advancing to step 4:
When dividing 1036 by 761, we get 1 with a remainder of 275.
Use 1 as the next digit of our solution. 
Result so far: 11.0
If we take 761 away from 1036, we end up with 275.
Bring next digit (7) of the dividend behind the 275 and repeat the process: 2757 / 761

Step 5:
The number 761 fits into 2757 3 times, leaving a remainder of 474.
Record the quotient 3 as the next digit in the result. 
Result so far: 113.0
Deduct 2283 from 2757 and we're left with 474.
Include the next digit (0) from the dividend after 474, then repeat: 4740 / 761

Let's proceed to step 6:
761 can be fit into 4740 6 times, resulting in a remainder of 174.
The number 6 becomes the next digit in our result. 
Result so far: 1136.0
Subtract 4566 from 4740 to get 174.
Include the next digit (4) from the dividend after 174, then repeat: 1744 / 761

Step 7:
The number 761 fits into 1744 2 times, leaving a remainder of 222.
Record the quotient 2 as the next digit in the result. 
Result so far: 11362.0
The remainder is 222 after subtracting 1522 from 1744.
Include the next digit (4) from the dividend after 222, then repeat: 2224 / 761

Going ahead to step 8:
If we divide 2224 by 761, we get 2 and a remainder of 702.
Put 2 as the next digit of the answer. 
Result so far: 113622.0
The remainder is 702 after subtracting 1522 from 2224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7020, and continue the process.

Step 9:
761 can be fit into 7020 9 times, resulting in a remainder of 171.
Use 9 as the next digit of our solution. 
Result so far: 113622.9
If we take 6849 away from 7020, we end up with 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Advancing to step 10:
If we divide 1710 by 761, we get 2 and a remainder of 188.
Put 2 as the next digit of the answer. 
Result so far: 113622.92
If we take 1522 away from 1710, we end up with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Advancing to step 11:
761 can be fit into 1880 2 times, resulting in a remainder of 358.
Use 2 as the next digit of our solution. 
Result so far: 113622.922
Subtracting 1522 from 1880 leaves us with 358.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3580, and continue the process.

In conclusion, the division gives 113622.922 with a balance of 0.0358.