We divide 109832 by 86
We want to divide 109832 by 86.

Going ahead to step 1:
86 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 86

Moving on to step 2:
10 divided by 86 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Grab the next digit (9) from the dividend, add it to 10, then carry on: 109 / 86

Moving on to step 3:
The number 86 fits into 109 1 times, leaving a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 86 away from 109, we end up with 23.
Include the next digit (8) from the dividend after 23, then repeat: 238 / 86

Advancing to step 4:
If we divide 238 by 86, we get 2 and a remainder of 66.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 66 after subtracting 172 from 238.
Append the next digit (3) from the dividend to 66 and continue with: 663 / 86

Let's proceed to step 5:
The number 86 fits into 663 7 times, leaving a remainder of 61.
Write down 7 as next digit of the result. 
Result so far: 127.0
The remainder is 61 after subtracting 602 from 663.
Include the next digit (2) from the dividend after 61, then repeat: 612 / 86

Going ahead to step 6:
612 divided by 86 is 7 with a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 1277.0
Subtract 602 from 612 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
100 divided by 86 is 1 with a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 1277.1
Deduct 86 from 100 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 8:
140 divided by 86 is 1 with a remainder of 54.
The next digit of our result is 1. 
Result so far: 1277.11
The remainder is 54 after subtracting 86 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 1277.11 and a remainder of 0.054.