We're dividing 86040351 by 207 
Our goal is to divide 86040351 by 207.

Let's proceed to step 1:
207 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 207

On to step 2:
86 divided by 207 is 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Include the next digit (0) from the dividend after 86, then repeat: 860 / 207

Advancing to step 3:
860 divided by 207 is 4 with a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 32 after subtracting 828 from 860.
Bring next digit (4) of the dividend behind the 32 and repeat the process: 324 / 207

Moving on to step 4:
324 divided by 207 is 1 with a remainder of 117.
Put 1 as the next digit of the answer. 
Result so far: 41.0
The remainder is 117 after subtracting 207 from 324.
Include the next digit (0) from the dividend after 117, then repeat: 1170 / 207

On to step 5:
When dividing 1170 by 207, we get 5 with a remainder of 135.
Write down 5 as next digit of the result. 
Result so far: 415.0
Subtract 1035 from 1170 to get 135.
Take the next digit (3) from the dividend and append it to 135, then repeat: 1353 / 207

Advancing to step 6:
If we divide 1353 by 207, we get 6 and a remainder of 111.
Write down 6 as next digit of the result. 
Result so far: 4156.0
The remainder is 111 after subtracting 1242 from 1353.
Take the next digit (5) from the dividend and append it to 111, then repeat: 1115 / 207

Let's proceed to step 7:
When dividing 1115 by 207, we get 5 with a remainder of 80.
Record the quotient 5 as the next digit in the result. 
Result so far: 41565.0
Subtracting 1035 from 1115 leaves us with 80.
Bring next digit (1) of the dividend behind the 80 and repeat the process: 801 / 207

Advancing to step 8:
207 goes into 801 3 times with a remainder of 180.
Write down 3 as next digit of the result. 
Result so far: 415653.0
Deduct 621 from 801 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 9:
207 goes into 1800 8 times with a remainder of 144.
Record the quotient 8 as the next digit in the result. 
Result so far: 415653.8
If we subtract 1656 from 1800, we get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Step 10:
The number 207 fits into 1440 6 times, leaving a remainder of 198.
Use 6 as the next digit of our solution. 
Result so far: 415653.86
Deduct 1242 from 1440 and we're left with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Moving on to step 11:
1980 divided by 207 is 9 with a remainder of 117.
Put 9 as the next digit of the answer. 
Result so far: 415653.869
The remainder is 117 after subtracting 1863 from 1980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1170, and continue the process.

On to step 12:
207 can be fit into 1170 5 times, resulting in a remainder of 135.
Write down 5 as next digit of the result. 
Result so far: 415653.8695
Subtracting 1035 from 1170 leaves us with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Moving on to step 13:
When dividing 1350 by 207, we get 6 with a remainder of 108.
Record the quotient 6 as the next digit in the result. 
Result so far: 415653.86956
If we take 1242 away from 1350, we end up with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 14:
207 can be fit into 1080 5 times, resulting in a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 415653.869565
Subtract 1035 from 1080 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 15:
The number 207 fits into 450 2 times, leaving a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 415653.8695652
Deduct 414 from 450 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 16:
207 can be fit into 360 1 times, resulting in a remainder of 153.
The next digit of our result is 1. 
Result so far: 415653.86956521
Subtract 207 from 360 to get 153.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1530, and continue the process.

The final outcome is 415653.86956521, with a leftover of 1.53e-07.