We look at the division of 86944851 by 464 
We want to figure out the number of times 86944851 can be divided by 464.

Step 1:
464 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
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 / 464

Moving on to step 2:
The number 464 fits into 86 0 times, leaving a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Append the next digit (9) from the dividend to 86 and continue with: 869 / 464

Let's proceed to step 3:
464 goes into 869 1 times with a remainder of 405.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 464 from 869 to get 405.
Take the next digit (4) from the dividend and append it to 405, then repeat: 4054 / 464

Advancing to step 4:
464 goes into 4054 8 times with a remainder of 342.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtract 3712 from 4054 to get 342.
Include the next digit (4) from the dividend after 342, then repeat: 3424 / 464

Step 5:
If we divide 3424 by 464, we get 7 and a remainder of 176.
Record the quotient 7 as the next digit in the result. 
Result so far: 187.0
Subtract 3248 from 3424 to get 176.
Grab the next digit (8) from the dividend, add it to 176, then carry on: 1768 / 464

On to step 6:
If we divide 1768 by 464, we get 3 and a remainder of 376.
Write down 3 as next digit of the result. 
Result so far: 1873.0
Subtracting 1392 from 1768 leaves us with 376.
Append the next digit (5) from the dividend to 376 and continue with: 3765 / 464

On to step 7:
The number 464 fits into 3765 8 times, leaving a remainder of 53.
Record the quotient 8 as the next digit in the result. 
Result so far: 18738.0
If we take 3712 away from 3765, we end up with 53.
Grab the next digit (1) from the dividend, add it to 53, then carry on: 531 / 464

Moving on to step 8:
464 goes into 531 1 times with a remainder of 67.
Write down 1 as next digit of the result. 
Result so far: 187381.0
If we subtract 464 from 531, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

On to step 9:
If we divide 670 by 464, we get 1 and a remainder of 206.
The number 1 becomes the next digit in our result. 
Result so far: 187381.1
The remainder is 206 after subtracting 464 from 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

Let's proceed to step 10:
The number 464 fits into 2060 4 times, leaving a remainder of 204.
Record the quotient 4 as the next digit in the result. 
Result so far: 187381.14
Deduct 1856 from 2060 and we're left with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Advancing to step 11:
464 can be fit into 2040 4 times, resulting in a remainder of 184.
The next digit of our result is 4. 
Result so far: 187381.144
The remainder is 184 after subtracting 1856 from 2040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

The final result is 187381.144 with a remainder of 0.0184.