86799997 ÷ 256 
Our goal is to divide 86799997 by 256.

Going ahead to step 1:
If we divide 8 by 256, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 256

Let's proceed to step 2:
256 can be fit into 86 0 times, resulting in a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Bring next digit (7) of the dividend behind the 86 and repeat the process: 867 / 256

Advancing to step 3:
If we divide 867 by 256, we get 3 and a remainder of 99.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 768 from 867 to get 99.
Take the next digit (9) from the dividend and append it to 99, then repeat: 999 / 256

Advancing to step 4:
999 divided by 256 is 3 with a remainder of 231.
Use 3 as the next digit of our solution. 
Result so far: 33.0
Subtract 768 from 999 to get 231.
Append the next digit (9) from the dividend to 231 and continue with: 2319 / 256

Advancing to step 5:
The number 256 fits into 2319 9 times, leaving a remainder of 15.
The next digit of our result is 9. 
Result so far: 339.0
Subtracting 2304 from 2319 leaves us with 15.
Append the next digit (9) from the dividend to 15 and continue with: 159 / 256

Advancing to step 6:
If we divide 159 by 256, we get 0 and a remainder of 159.
The next digit of our result is 0. 
Result so far: 3390.0
If we take 0 away from 159, we end up with 159.
Include the next digit (9) from the dividend after 159, then repeat: 1599 / 256

On to step 7:
When dividing 1599 by 256, we get 6 with a remainder of 63.
Put 6 as the next digit of the answer. 
Result so far: 33906.0
Subtract 1536 from 1599 to get 63.
Fetch the next digit (7) from the dividend, attach it to 63 and continue: 637 / 256

On to step 8:
The number 256 fits into 637 2 times, leaving a remainder of 125.
Write down 2 as next digit of the result. 
Result so far: 339062.0
If we take 512 away from 637, we end up with 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Moving on to step 9:
1250 divided by 256 is 4 with a remainder of 226.
Record the quotient 4 as the next digit in the result. 
Result so far: 339062.4
If we subtract 1024 from 1250, we get 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Advancing to step 10:
256 goes into 2260 8 times with a remainder of 212.
Put 8 as the next digit of the answer. 
Result so far: 339062.48
Deduct 2048 from 2260 and we're left with 212.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

On to step 11:
256 can be fit into 2120 8 times, resulting in a remainder of 72.
Put 8 as the next digit of the answer. 
Result so far: 339062.488
Deduct 2048 from 2120 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

In conclusion, the division gives 339062.488 with a balance of 0.0072.