94103 ÷ 86 
We want to figure out the number of times 94103 can be divided by 86.

Let's proceed to step 1:
If we divide 9 by 86, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 86

Advancing to step 2:
The number 86 fits into 94 1 times, leaving a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 86 away from 94, we end up with 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 86

Moving on to step 3:
81 divided by 86 is 0 with a remainder of 81.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Deduct 0 from 81 and we're left with 81.
Include the next digit (0) from the dividend after 81, then repeat: 810 / 86

On to step 4:
The number 86 fits into 810 9 times, leaving a remainder of 36.
Write down 9 as next digit of the result. 
Result so far: 109.0
If we take 774 away from 810, we end up with 36.
Fetch the next digit (3) from the dividend, attach it to 36 and continue: 363 / 86

Let's proceed to step 5:
If we divide 363 by 86, we get 4 and a remainder of 19.
The next digit of our result is 4. 
Result so far: 1094.0
Subtract 344 from 363 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 6:
If we divide 190 by 86, we get 2 and a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 1094.2
Deduct 172 from 190 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
The number 86 fits into 180 2 times, leaving a remainder of 8.
Record the quotient 2 as the next digit in the result. 
Result so far: 1094.22
The remainder is 8 after subtracting 172 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 1094.22 and a remainder of 0.008.