We look at the division of 86078096 by 400 
Let's see how many times 400 fits into 86078096.

Advancing to step 1:
If we divide 8 by 400, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our 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 / 400

Advancing to step 2:
The number 400 fits into 86 0 times, leaving a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Bring next digit (0) of the dividend behind the 86 and repeat the process: 860 / 400

Step 3:
When dividing 860 by 400, we get 2 with a remainder of 60.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 800 from 860 and we're left with 60.
Include the next digit (7) from the dividend after 60, then repeat: 607 / 400

On to step 4:
400 can be fit into 607 1 times, resulting in a remainder of 207.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
The remainder is 207 after subtracting 400 from 607.
Bring next digit (8) of the dividend behind the 207 and repeat the process: 2078 / 400

Advancing to step 5:
400 goes into 2078 5 times with a remainder of 78.
Put 5 as the next digit of the answer. 
Result so far: 215.0
The remainder is 78 after subtracting 2000 from 2078.
Take the next digit (0) from the dividend and append it to 78, then repeat: 780 / 400

Advancing to step 6:
400 goes into 780 1 times with a remainder of 380.
Put 1 as the next digit of the answer. 
Result so far: 2151.0
Subtracting 400 from 780 leaves us with 380.
Include the next digit (9) from the dividend after 380, then repeat: 3809 / 400

Advancing to step 7:
If we divide 3809 by 400, we get 9 and a remainder of 209.
The next digit of our result is 9. 
Result so far: 21519.0
Subtract 3600 from 3809 to get 209.
Append the next digit (6) from the dividend to 209 and continue with: 2096 / 400

Going ahead to step 8:
400 can be fit into 2096 5 times, resulting in a remainder of 96.
Record the quotient 5 as the next digit in the result. 
Result so far: 215195.0
If we subtract 2000 from 2096, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 9:
400 goes into 960 2 times with a remainder of 160.
Put 2 as the next digit of the answer. 
Result so far: 215195.2
Subtract 800 from 960 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 10:
If we divide 1600 by 400, we get 4 and a remainder of 0.
Record the quotient 4 as the next digit in the result. 
Result so far: 215195.24
If we take 1600 away from 1600, we end up 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.

Advancing to step 11:
If we divide 0 by 400, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 215195.24
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
The number 400 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 215195.24
If we take 0 away from 0, we end up 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.

The final outcome is 215195.24, with a leftover of 0.0.