We're dividing 273674 by 86 
We're looking to find how many times 86 goes into 273674.

Let's proceed to step 1:
When dividing 2 by 86, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 86

Step 2:
The number 86 fits into 27 0 times, leaving a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 86

On to step 3:
When dividing 273 by 86, we get 3 with a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 258 from 273 leaves us with 15.
Include the next digit (6) from the dividend after 15, then repeat: 156 / 86

Let's proceed to step 4:
When dividing 156 by 86, we get 1 with a remainder of 70.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Deduct 86 from 156 and we're left with 70.
Grab the next digit (7) from the dividend, add it to 70, then carry on: 707 / 86

Moving on to step 5:
If we divide 707 by 86, we get 8 and a remainder of 19.
Write down 8 as next digit of the result. 
Result so far: 318.0
If we take 688 away from 707, we end up with 19.
Include the next digit (4) from the dividend after 19, then repeat: 194 / 86

On to step 6:
86 goes into 194 2 times with a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 3182.0
The remainder is 22 after subtracting 172 from 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
86 can be fit into 220 2 times, resulting in a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 3182.2
Deduct 172 from 220 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 8:
480 divided by 86 is 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 3182.25
Subtract 430 from 480 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 9:
When dividing 500 by 86, we get 5 with a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 3182.255
If we subtract 430 from 500, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

After the division, we end up with 3182.255 and a remainder of 0.007.