86549976 ÷ 230 
We want to figure out the number of times 86549976 can be divided by 230.

Let's proceed to step 1:
8 divided by 230 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 230

Going ahead to step 2:
86 divided by 230 is 0 with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Fetch the next digit (5) from the dividend, attach it to 86 and continue: 865 / 230

Moving on to step 3:
865 divided by 230 is 3 with a remainder of 175.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 690 from 865, we get 175.
Bring next digit (4) of the dividend behind the 175 and repeat the process: 1754 / 230

On to step 4:
When dividing 1754 by 230, we get 7 with a remainder of 144.
The next digit of our result is 7. 
Result so far: 37.0
If we take 1610 away from 1754, we end up with 144.
Grab the next digit (9) from the dividend, add it to 144, then carry on: 1449 / 230

Going ahead to step 5:
The number 230 fits into 1449 6 times, leaving a remainder of 69.
The next digit of our result is 6. 
Result so far: 376.0
If we subtract 1380 from 1449, we get 69.
Grab the next digit (9) from the dividend, add it to 69, then carry on: 699 / 230

Step 6:
When dividing 699 by 230, we get 3 with a remainder of 9.
The next digit of our result is 3. 
Result so far: 3763.0
Subtracting 690 from 699 leaves us with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 230

Let's proceed to step 7:
If we divide 97 by 230, we get 0 and a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 37630.0
Subtracting 0 from 97 leaves us with 97.
Bring next digit (6) of the dividend behind the 97 and repeat the process: 976 / 230

Step 8:
230 can be fit into 976 4 times, resulting in a remainder of 56.
The next digit of our result is 4. 
Result so far: 376304.0
If we take 920 away from 976, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 9:
230 goes into 560 2 times with a remainder of 100.
Put 2 as the next digit of the answer. 
Result so far: 376304.2
Subtracting 460 from 560 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 10:
If we divide 1000 by 230, we get 4 and a remainder of 80.
The number 4 becomes the next digit in our result. 
Result so far: 376304.24
Subtracting 920 from 1000 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 11:
230 can be fit into 800 3 times, resulting in a remainder of 110.
Write down 3 as next digit of the result. 
Result so far: 376304.243
If we take 690 away from 800, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

On to step 12:
When dividing 1100 by 230, we get 4 with a remainder of 180.
Record the quotient 4 as the next digit in the result. 
Result so far: 376304.2434
If we take 920 away from 1100, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 13:
When dividing 1800 by 230, we get 7 with a remainder of 190.
The next digit of our result is 7. 
Result so far: 376304.24347
Deduct 1610 from 1800 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 14:
230 can be fit into 1900 8 times, resulting in a remainder of 60.
Write down 8 as next digit of the result. 
Result so far: 376304.243478
Deduct 1840 from 1900 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 15:
If we divide 600 by 230, we get 2 and a remainder of 140.
The number 2 becomes the next digit in our result. 
Result so far: 376304.2434782
Subtract 460 from 600 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 16:
230 goes into 1400 6 times with a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 376304.24347826
Subtracting 1380 from 1400 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 376304.24347826 with a remainder of 2e-08.