We look at the division of 86798607 by 249 
We want to figure out the number of times 86798607 can be divided by 249.

On to step 1:
8 divided by 249 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 249

Let's proceed to step 2:
249 goes into 86 0 times with 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.
Grab the next digit (7) from the dividend, add it to 86, then carry on: 867 / 249

Step 3:
249 goes into 867 3 times with a remainder of 120.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 120 after subtracting 747 from 867.
Bring next digit (9) of the dividend behind the 120 and repeat the process: 1209 / 249

On to step 4:
249 can be fit into 1209 4 times, resulting in a remainder of 213.
Use 4 as the next digit of our solution. 
Result so far: 34.0
If we take 996 away from 1209, we end up with 213.
Fetch the next digit (8) from the dividend, attach it to 213 and continue: 2138 / 249

Advancing to step 5:
When dividing 2138 by 249, we get 8 with a remainder of 146.
The number 8 becomes the next digit in our result. 
Result so far: 348.0
If we subtract 1992 from 2138, we get 146.
Bring next digit (6) of the dividend behind the 146 and repeat the process: 1466 / 249

Advancing to step 6:
The number 249 fits into 1466 5 times, leaving a remainder of 221.
Write down 5 as next digit of the result. 
Result so far: 3485.0
If we take 1245 away from 1466, we end up with 221.
Include the next digit (0) from the dividend after 221, then repeat: 2210 / 249

Let's proceed to step 7:
When dividing 2210 by 249, we get 8 with a remainder of 218.
The next digit of our result is 8. 
Result so far: 34858.0
Subtracting 1992 from 2210 leaves us with 218.
Append the next digit (7) from the dividend to 218 and continue with: 2187 / 249

Going ahead to step 8:
249 can be fit into 2187 8 times, resulting in a remainder of 195.
Write down 8 as next digit of the result. 
Result so far: 348588.0
Deduct 1992 from 2187 and we're left with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Advancing to step 9:
When dividing 1950 by 249, we get 7 with a remainder of 207.
Use 7 as the next digit of our solution. 
Result so far: 348588.7
If we subtract 1743 from 1950, 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.

Going ahead to step 10:
2070 divided by 249 is 8 with a remainder of 78.
Write down 8 as next digit of the result. 
Result so far: 348588.78
If we subtract 1992 from 2070, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 11:
780 divided by 249 is 3 with a remainder of 33.
Put 3 as the next digit of the answer. 
Result so far: 348588.783
Deduct 747 from 780 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 12:
249 can be fit into 330 1 times, resulting in a remainder of 81.
The number 1 becomes the next digit in our result. 
Result so far: 348588.7831
If we subtract 249 from 330, we get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Let's proceed to step 13:
The number 249 fits into 810 3 times, leaving a remainder of 63.
Write down 3 as next digit of the result. 
Result so far: 348588.78313
Subtract 747 from 810 to get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Moving on to step 14:
630 divided by 249 is 2 with a remainder of 132.
The next digit of our result is 2. 
Result so far: 348588.783132
If we subtract 498 from 630, we get 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Going ahead to step 15:
The number 249 fits into 1320 5 times, leaving a remainder of 75.
Put 5 as the next digit of the answer. 
Result so far: 348588.7831325
Deduct 1245 from 1320 and we're left with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 16:
249 can be fit into 750 3 times, resulting in a remainder of 3.
Record the quotient 3 as the next digit in the result. 
Result so far: 348588.78313253
The remainder is 3 after subtracting 747 from 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

After the division, we end up with 348588.78313253 and a remainder of 3e-09.