86443 ÷ 32 
We want to divide 86443 by 32.

Let's proceed to step 1:
The number 32 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 32

Moving on to step 2:
86 divided by 32 is 2 with a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 22 after subtracting 64 from 86.
Take the next digit (4) from the dividend and append it to 22, then repeat: 224 / 32

Let's proceed to step 3:
If we divide 224 by 32, we get 7 and a remainder of 0.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Deduct 224 from 224 and we're left with 0.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 32

On to step 4:
If we divide 4 by 32, we get 0 and a remainder of 4.
The next digit of our result is 0. 
Result so far: 270.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 32

Advancing to step 5:
32 can be fit into 43 1 times, resulting in a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 2701.0
Subtracting 32 from 43 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 6:
32 can be fit into 110 3 times, resulting in a remainder of 14.
The next digit of our result is 3. 
Result so far: 2701.3
The remainder is 14 after subtracting 96 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
140 divided by 32 is 4 with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 2701.34
Subtracting 128 from 140 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 8:
The number 32 fits into 120 3 times, leaving a remainder of 24.
The next digit of our result is 3. 
Result so far: 2701.343
Subtract 96 from 120 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 9:
32 can be fit into 240 7 times, resulting in a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 2701.3437
If we subtract 224 from 240, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
The number 32 fits into 160 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 2701.34375
The remainder is 0 after subtracting 160 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 11:
If we divide 0 by 32, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 2701.34375
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
If we divide 0 by 32, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2701.34375
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 2701.34375 with a remaining 0.0.