We divide 206542 by 86
We want to divide 206542 by 86.

Moving on to step 1:
86 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 86

Let's proceed to step 2:
The number 86 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 86

On to step 3:
When dividing 206 by 86, we get 2 with a remainder of 34.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 172 from 206 to get 34.
Append the next digit (5) from the dividend to 34 and continue with: 345 / 86

Advancing to step 4:
The number 86 fits into 345 4 times, leaving a remainder of 1.
The next digit of our result is 4. 
Result so far: 24.0
Subtract 344 from 345 to get 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 86

Moving on to step 5:
86 goes into 14 0 times with a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 240.0
Deduct 0 from 14 and we're left with 14.
Append the next digit (2) from the dividend to 14 and continue with: 142 / 86

Moving on to step 6:
142 divided by 86 is 1 with a remainder of 56.
Put 1 as the next digit of the answer. 
Result so far: 2401.0
Deduct 86 from 142 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 7:
The number 86 fits into 560 6 times, leaving a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 2401.6
The remainder is 44 after subtracting 516 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 8:
When dividing 440 by 86, we get 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 2401.65
The remainder is 10 after subtracting 430 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 9:
100 divided by 86 is 1 with a remainder of 14.
Put 1 as the next digit of the answer. 
Result so far: 2401.651
The remainder is 14 after subtracting 86 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 10:
140 divided by 86 is 1 with a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 2401.6511
Deduct 86 from 140 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

After the division, we end up with 2401.6511 and a remainder of 0.00054.