We're dividing 86979260 by 547 
We want to figure out the number of times 86979260 can be divided by 547.

Moving on to step 1:
If we divide 8 by 547, we get 0 and 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.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 547

Step 2:
The number 547 fits into 86 0 times, leaving a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Take the next digit (9) from the dividend and append it to 86, then repeat: 869 / 547

Let's proceed to step 3:
When dividing 869 by 547, we get 1 with a remainder of 322.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 547 away from 869, we end up with 322.
Grab the next digit (7) from the dividend, add it to 322, then carry on: 3227 / 547

Step 4:
The number 547 fits into 3227 5 times, leaving a remainder of 492.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Deduct 2735 from 3227 and we're left with 492.
Fetch the next digit (9) from the dividend, attach it to 492 and continue: 4929 / 547

On to step 5:
547 can be fit into 4929 9 times, resulting in a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 159.0
The remainder is 6 after subtracting 4923 from 4929.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 547

Step 6:
The number 547 fits into 62 0 times, leaving a remainder of 62.
Put 0 as the next digit of the answer. 
Result so far: 1590.0
If we take 0 away from 62, we end up with 62.
Include the next digit (6) from the dividend after 62, then repeat: 626 / 547

Advancing to step 7:
626 divided by 547 is 1 with a remainder of 79.
Use 1 as the next digit of our solution. 
Result so far: 15901.0
Subtract 547 from 626 to get 79.
Grab the next digit (0) from the dividend, add it to 79, then carry on: 790 / 547

Step 8:
If we divide 790 by 547, we get 1 and a remainder of 243.
The next digit of our result is 1. 
Result so far: 159011.0
If we subtract 547 from 790, we get 243.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

On to step 9:
547 can be fit into 2430 4 times, resulting in a remainder of 242.
Use 4 as the next digit of our solution. 
Result so far: 159011.4
Subtracting 2188 from 2430 leaves us with 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Step 10:
2420 divided by 547 is 4 with a remainder of 232.
Put 4 as the next digit of the answer. 
Result so far: 159011.44
Deduct 2188 from 2420 and we're left with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

After the division, we end up with 159011.44 and a remainder of 0.232.