We're dividing 86499431 by 547 
We want to figure out the number of times 86499431 can be divided by 547.

Moving on to step 1:
When dividing 8 by 547, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 547

On to step 2:
If we divide 86 by 547, we get 0 and a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Take the next digit (4) from the dividend and append it to 86, then repeat: 864 / 547

Moving on to step 3:
The number 547 fits into 864 1 times, leaving a remainder of 317.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 547 away from 864, we end up with 317.
Grab the next digit (9) from the dividend, add it to 317, then carry on: 3179 / 547

Step 4:
547 goes into 3179 5 times with a remainder of 444.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we take 2735 away from 3179, we end up with 444.
Fetch the next digit (9) from the dividend, attach it to 444 and continue: 4449 / 547

Moving on to step 5:
547 can be fit into 4449 8 times, resulting in a remainder of 73.
Write down 8 as next digit of the result. 
Result so far: 158.0
Subtract 4376 from 4449 to get 73.
Include the next digit (4) from the dividend after 73, then repeat: 734 / 547

Moving on to step 6:
When dividing 734 by 547, we get 1 with a remainder of 187.
Put 1 as the next digit of the answer. 
Result so far: 1581.0
Subtract 547 from 734 to get 187.
Bring next digit (3) of the dividend behind the 187 and repeat the process: 1873 / 547

On to step 7:
547 can be fit into 1873 3 times, resulting in a remainder of 232.
Write down 3 as next digit of the result. 
Result so far: 15813.0
Deduct 1641 from 1873 and we're left with 232.
Grab the next digit (1) from the dividend, add it to 232, then carry on: 2321 / 547

Let's proceed to step 8:
2321 divided by 547 is 4 with a remainder of 133.
Write down 4 as next digit of the result. 
Result so far: 158134.0
The remainder is 133 after subtracting 2188 from 2321.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1330, and continue the process.

On to step 9:
1330 divided by 547 is 2 with a remainder of 236.
Use 2 as the next digit of our solution. 
Result so far: 158134.2
If we take 1094 away from 1330, we end up with 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Going ahead to step 10:
The number 547 fits into 2360 4 times, leaving a remainder of 172.
Use 4 as the next digit of our solution. 
Result so far: 158134.24
If we subtract 2188 from 2360, we get 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Moving on to step 11:
If we divide 1720 by 547, we get 3 and a remainder of 79.
Record the quotient 3 as the next digit in the result. 
Result so far: 158134.243
If we take 1641 away from 1720, we end up with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Moving on to step 12:
547 goes into 790 1 times with a remainder of 243.
Put 1 as the next digit of the answer. 
Result so far: 158134.2431
The remainder is 243 after subtracting 547 from 790.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Let's proceed to step 13:
If we divide 2430 by 547, we get 4 and a remainder of 242.
Use 4 as the next digit of our solution. 
Result so far: 158134.24314
Subtract 2188 from 2430 to get 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Let's proceed to step 14:
2420 divided by 547 is 4 with a remainder of 232.
Put 4 as the next digit of the answer. 
Result so far: 158134.243144
Subtract 2188 from 2420 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

The final result is 158134.243144 with a remainder of 2.32e-05.