We're dividing 86740108 by 354 
We want to figure out the number of times 86740108 can be divided by 354.

Going ahead to step 1:
354 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 354

Let's proceed to step 2:
354 can be fit into 86 0 times, resulting in a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Fetch the next digit (7) from the dividend, attach it to 86 and continue: 867 / 354

Let's proceed to step 3:
If we divide 867 by 354, we get 2 and a remainder of 159.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 708 from 867 and we're left with 159.
Fetch the next digit (4) from the dividend, attach it to 159 and continue: 1594 / 354

On to step 4:
When dividing 1594 by 354, we get 4 with a remainder of 178.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtract 1416 from 1594 to get 178.
Take the next digit (0) from the dividend and append it to 178, then repeat: 1780 / 354

Advancing to step 5:
354 can be fit into 1780 5 times, resulting in a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 245.0
If we take 1770 away from 1780, we end up with 10.
Grab the next digit (1) from the dividend, add it to 10, then carry on: 101 / 354

Let's proceed to step 6:
354 goes into 101 0 times with a remainder of 101.
Put 0 as the next digit of the answer. 
Result so far: 2450.0
If we take 0 away from 101, we end up with 101.
Append the next digit (0) from the dividend to 101 and continue with: 1010 / 354

On to step 7:
The number 354 fits into 1010 2 times, leaving a remainder of 302.
The number 2 becomes the next digit in our result. 
Result so far: 24502.0
Deduct 708 from 1010 and we're left with 302.
Fetch the next digit (8) from the dividend, attach it to 302 and continue: 3028 / 354

Going ahead to step 8:
354 can be fit into 3028 8 times, resulting in a remainder of 196.
The next digit of our result is 8. 
Result so far: 245028.0
Subtracting 2832 from 3028 leaves us with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Moving on to step 9:
When dividing 1960 by 354, we get 5 with a remainder of 190.
Use 5 as the next digit of our solution. 
Result so far: 245028.5
If we subtract 1770 from 1960, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 10:
354 can be fit into 1900 5 times, resulting in a remainder of 130.
Use 5 as the next digit of our solution. 
Result so far: 245028.55
Subtract 1770 from 1900 to get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

The final outcome is 245028.55, with a leftover of 0.13.