86903840 ÷ 271 
Our goal is to divide 86903840 by 271.

Advancing to step 1:
If we divide 8 by 271, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 271

Step 2:
The number 271 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
If we take 0 away from 86, we end up with 86.
Bring next digit (9) of the dividend behind the 86 and repeat the process: 869 / 271

Moving on to step 3:
If we divide 869 by 271, we get 3 and a remainder of 56.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 813 from 869, we get 56.
Append the next digit (0) from the dividend to 56 and continue with: 560 / 271

Going ahead to step 4:
If we divide 560 by 271, we get 2 and a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 32.0
Subtracting 542 from 560 leaves us with 18.
Take the next digit (3) from the dividend and append it to 18, then repeat: 183 / 271

Moving on to step 5:
The number 271 fits into 183 0 times, leaving a remainder of 183.
Put 0 as the next digit of the answer. 
Result so far: 320.0
Deduct 0 from 183 and we're left with 183.
Grab the next digit (8) from the dividend, add it to 183, then carry on: 1838 / 271

Going ahead to step 6:
1838 divided by 271 is 6 with a remainder of 212.
Write down 6 as next digit of the result. 
Result so far: 3206.0
If we take 1626 away from 1838, we end up with 212.
Append the next digit (4) from the dividend to 212 and continue with: 2124 / 271

Let's proceed to step 7:
2124 divided by 271 is 7 with a remainder of 227.
Write down 7 as next digit of the result. 
Result so far: 32067.0
Deduct 1897 from 2124 and we're left with 227.
Bring next digit (0) of the dividend behind the 227 and repeat the process: 2270 / 271

Let's proceed to step 8:
If we divide 2270 by 271, we get 8 and a remainder of 102.
Put 8 as the next digit of the answer. 
Result so far: 320678.0
The remainder is 102 after subtracting 2168 from 2270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Moving on to step 9:
1020 divided by 271 is 3 with a remainder of 207.
Put 3 as the next digit of the answer. 
Result so far: 320678.3
If we subtract 813 from 1020, we get 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

On to step 10:
271 goes into 2070 7 times with a remainder of 173.
Record the quotient 7 as the next digit in the result. 
Result so far: 320678.37
Subtract 1897 from 2070 to get 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Moving on to step 11:
If we divide 1730 by 271, we get 6 and a remainder of 104.
Record the quotient 6 as the next digit in the result. 
Result so far: 320678.376
Deduct 1626 from 1730 and we're left with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Let's proceed to step 12:
271 can be fit into 1040 3 times, resulting in a remainder of 227.
Write down 3 as next digit of the result. 
Result so far: 320678.3763
Deduct 813 from 1040 and we're left with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

On to step 13:
The number 271 fits into 2270 8 times, leaving a remainder of 102.
Record the quotient 8 as the next digit in the result. 
Result so far: 320678.37638
Subtracting 2168 from 2270 leaves us with 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Moving on to step 14:
271 can be fit into 1020 3 times, resulting in a remainder of 207.
The next digit of our result is 3. 
Result so far: 320678.376383
Deduct 813 from 1020 and we're left with 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

Advancing to step 15:
271 goes into 2070 7 times with a remainder of 173.
Use 7 as the next digit of our solution. 
Result so far: 320678.3763837
Subtract 1897 from 2070 to get 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Step 16:
The number 271 fits into 1730 6 times, leaving a remainder of 104.
The next digit of our result is 6. 
Result so far: 320678.37638376
Subtract 1626 from 1730 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Our division results in 320678.37638376 with a remaining 1.04e-07.