86717861 ÷ 395 
Our goal is to divide 86717861 by 395.

Going ahead to step 1:
When dividing 8 by 395, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 395

Going ahead to step 2:
86 divided by 395 is 0 with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Include the next digit (7) from the dividend after 86, then repeat: 867 / 395

On to step 3:
When dividing 867 by 395, we get 2 with a remainder of 77.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 790 from 867, we get 77.
Bring next digit (1) of the dividend behind the 77 and repeat the process: 771 / 395

On to step 4:
395 can be fit into 771 1 times, resulting in a remainder of 376.
The next digit of our result is 1. 
Result so far: 21.0
If we subtract 395 from 771, we get 376.
Take the next digit (7) from the dividend and append it to 376, then repeat: 3767 / 395

Let's proceed to step 5:
395 goes into 3767 9 times with a remainder of 212.
The number 9 becomes the next digit in our result. 
Result so far: 219.0
Deduct 3555 from 3767 and we're left with 212.
Bring next digit (8) of the dividend behind the 212 and repeat the process: 2128 / 395

Advancing to step 6:
2128 divided by 395 is 5 with a remainder of 153.
The number 5 becomes the next digit in our result. 
Result so far: 2195.0
If we subtract 1975 from 2128, we get 153.
Fetch the next digit (6) from the dividend, attach it to 153 and continue: 1536 / 395

Going ahead to step 7:
If we divide 1536 by 395, we get 3 and a remainder of 351.
The next digit of our result is 3. 
Result so far: 21953.0
Subtract 1185 from 1536 to get 351.
Include the next digit (1) from the dividend after 351, then repeat: 3511 / 395

Step 8:
When dividing 3511 by 395, we get 8 with a remainder of 351.
Put 8 as the next digit of the answer. 
Result so far: 219538.0
The remainder is 351 after subtracting 3160 from 3511.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

On to step 9:
The number 395 fits into 3510 8 times, leaving a remainder of 350.
Record the quotient 8 as the next digit in the result. 
Result so far: 219538.8
Subtract 3160 from 3510 to get 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Moving on to step 10:
The number 395 fits into 3500 8 times, leaving a remainder of 340.
Use 8 as the next digit of our solution. 
Result so far: 219538.88
Subtracting 3160 from 3500 leaves us with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

In conclusion, the division gives 219538.88 with a balance of 0.34.