199597 ÷ 86 
We're looking to find how many times 86 goes into 199597.

Moving on to step 1:
86 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 86

Advancing to step 2:
86 can be fit into 19 0 times, resulting in a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Include the next digit (9) from the dividend after 19, then repeat: 199 / 86

Let's proceed to step 3:
If we divide 199 by 86, we get 2 and a remainder of 27.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 172 from 199 leaves us with 27.
Take the next digit (5) from the dividend and append it to 27, then repeat: 275 / 86

Advancing to step 4:
The number 86 fits into 275 3 times, leaving a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 23.0
If we subtract 258 from 275, we get 17.
Grab the next digit (9) from the dividend, add it to 17, then carry on: 179 / 86

On to step 5:
When dividing 179 by 86, we get 2 with a remainder of 7.
Use 2 as the next digit of our solution. 
Result so far: 232.0
Subtracting 172 from 179 leaves us with 7.
Fetch the next digit (7) from the dividend, attach it to 7 and continue: 77 / 86

Going ahead to step 6:
If we divide 77 by 86, we get 0 and a remainder of 77.
The next digit of our result is 0. 
Result so far: 2320.0
If we subtract 0 from 77, we get 77.
Since there are no more digits in the dividend, we add a zero to the remainder making it 770, and continue the process.

Step 7:
If we divide 770 by 86, we get 8 and a remainder of 82.
Write down 8 as next digit of the result. 
Result so far: 2320.8
Deduct 688 from 770 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 8:
If we divide 820 by 86, we get 9 and a remainder of 46.
Write down 9 as next digit of the result. 
Result so far: 2320.89
The remainder is 46 after subtracting 774 from 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 9:
The number 86 fits into 460 5 times, leaving a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 2320.895
Deduct 430 from 460 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 10:
When dividing 300 by 86, we get 3 with a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 2320.8953
Subtracting 258 from 300 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 11:
If we divide 420 by 86, we get 4 and a remainder of 76.
The next digit of our result is 4. 
Result so far: 2320.89534
Deduct 344 from 420 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 12:
86 can be fit into 760 8 times, resulting in a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 2320.895348
The remainder is 72 after subtracting 688 from 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 13:
720 divided by 86 is 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 2320.8953488
The remainder is 32 after subtracting 688 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 2320.8953488, and the remainder is 3.2e-07.