We look at the division of 86214678 by 339 
We're looking to find how many times 339 goes into 86214678.

Going ahead to step 1:
339 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 339

Going ahead to step 2:
If we divide 86 by 339, we get 0 and a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Take the next digit (2) from the dividend and append it to 86, then repeat: 862 / 339

Advancing to step 3:
If we divide 862 by 339, we get 2 and a remainder of 184.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 678 away from 862, we end up with 184.
Bring next digit (1) of the dividend behind the 184 and repeat the process: 1841 / 339

Advancing to step 4:
The number 339 fits into 1841 5 times, leaving a remainder of 146.
Record the quotient 5 as the next digit in the result. 
Result so far: 25.0
If we subtract 1695 from 1841, we get 146.
Take the next digit (4) from the dividend and append it to 146, then repeat: 1464 / 339

Step 5:
1464 divided by 339 is 4 with a remainder of 108.
Put 4 as the next digit of the answer. 
Result so far: 254.0
If we subtract 1356 from 1464, we get 108.
Grab the next digit (6) from the dividend, add it to 108, then carry on: 1086 / 339

Going ahead to step 6:
339 can be fit into 1086 3 times, resulting in a remainder of 69.
Put 3 as the next digit of the answer. 
Result so far: 2543.0
Deduct 1017 from 1086 and we're left with 69.
Append the next digit (7) from the dividend to 69 and continue with: 697 / 339

Step 7:
339 can be fit into 697 2 times, resulting in a remainder of 19.
The next digit of our result is 2. 
Result so far: 25432.0
If we subtract 678 from 697, we get 19.
Take the next digit (8) from the dividend and append it to 19, then repeat: 198 / 339

Going ahead to step 8:
198 divided by 339 is 0 with a remainder of 198.
Put 0 as the next digit of the answer. 
Result so far: 254320.0
Deduct 0 from 198 and we're left with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Going ahead to step 9:
339 goes into 1980 5 times with a remainder of 285.
Use 5 as the next digit of our solution. 
Result so far: 254320.5
If we take 1695 away from 1980, we end up with 285.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

Step 10:
2850 divided by 339 is 8 with a remainder of 138.
The next digit of our result is 8. 
Result so far: 254320.58
If we take 2712 away from 2850, we end up with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Step 11:
339 can be fit into 1380 4 times, resulting in a remainder of 24.
The next digit of our result is 4. 
Result so far: 254320.584
Subtracting 1356 from 1380 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 12:
When dividing 240 by 339, we get 0 with a remainder of 240.
The next digit of our result is 0. 
Result so far: 254320.584
Deduct 0 from 240 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Let's proceed to step 13:
2400 divided by 339 is 7 with a remainder of 27.
Write down 7 as next digit of the result. 
Result so far: 254320.58407
If we subtract 2373 from 2400, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 14:
If we divide 270 by 339, we get 0 and a remainder of 270.
Use 0 as the next digit of our solution. 
Result so far: 254320.58407
The remainder is 270 after subtracting 0 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Let's proceed to step 15:
When dividing 2700 by 339, we get 7 with a remainder of 327.
Write down 7 as next digit of the result. 
Result so far: 254320.5840707
The remainder is 327 after subtracting 2373 from 2700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3270, and continue the process.

On to step 16:
339 goes into 3270 9 times with a remainder of 219.
Use 9 as the next digit of our solution. 
Result so far: 254320.58407079
Deduct 3051 from 3270 and we're left with 219.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2190, and continue the process.

The final result is 254320.58407079 with a remainder of 2.19e-07.