294572 ÷ 86 
We want to figure out the number of times 294572 can be divided by 86.

Step 1:
If we divide 2 by 86, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (9) from the dividend to 2 and continue with: 29 / 86

On to step 2:
When dividing 29 by 86, we get 0 with a remainder of 29.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 29, we end up with 29.
Include the next digit (4) from the dividend after 29, then repeat: 294 / 86

Moving on to step 3:
86 can be fit into 294 3 times, resulting in a remainder of 36.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 258 from 294 to get 36.
Grab the next digit (5) from the dividend, add it to 36, then carry on: 365 / 86

On to step 4:
When dividing 365 by 86, we get 4 with a remainder of 21.
Write down 4 as next digit of the result. 
Result so far: 34.0
Deduct 344 from 365 and we're left with 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 86

Going ahead to step 5:
217 divided by 86 is 2 with a remainder of 45.
The number 2 becomes the next digit in our result. 
Result so far: 342.0
Subtracting 172 from 217 leaves us with 45.
Include the next digit (2) from the dividend after 45, then repeat: 452 / 86

Moving on to step 6:
452 divided by 86 is 5 with a remainder of 22.
Use 5 as the next digit of our solution. 
Result so far: 3425.0
Deduct 430 from 452 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 7:
When dividing 220 by 86, we get 2 with a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 3425.2
Subtracting 172 from 220 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 8:
480 divided by 86 is 5 with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 3425.25
If we take 430 away from 480, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 9:
86 can be fit into 500 5 times, resulting in a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 3425.255
If we take 430 away from 500, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Our division results in 3425.255 with a remaining 0.007.