Let's divide 86500928 by 243
We want to divide 86500928 by 243.

On to step 1:
When dividing 8 by 243, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 243

On to step 2:
If we divide 86 by 243, we get 0 and a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Append the next digit (5) from the dividend to 86 and continue with: 865 / 243

Going ahead to step 3:
243 goes into 865 3 times with a remainder of 136.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 729 from 865 and we're left with 136.
Take the next digit (0) from the dividend and append it to 136, then repeat: 1360 / 243

Moving on to step 4:
When dividing 1360 by 243, we get 5 with a remainder of 145.
Use 5 as the next digit of our solution. 
Result so far: 35.0
Deduct 1215 from 1360 and we're left with 145.
Grab the next digit (0) from the dividend, add it to 145, then carry on: 1450 / 243

Advancing to step 5:
243 goes into 1450 5 times with a remainder of 235.
Use 5 as the next digit of our solution. 
Result so far: 355.0
If we subtract 1215 from 1450, we get 235.
Grab the next digit (9) from the dividend, add it to 235, then carry on: 2359 / 243

Step 6:
The number 243 fits into 2359 9 times, leaving a remainder of 172.
Write down 9 as next digit of the result. 
Result so far: 3559.0
Subtracting 2187 from 2359 leaves us with 172.
Grab the next digit (2) from the dividend, add it to 172, then carry on: 1722 / 243

Step 7:
243 can be fit into 1722 7 times, resulting in a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 35597.0
Deduct 1701 from 1722 and we're left with 21.
Fetch the next digit (8) from the dividend, attach it to 21 and continue: 218 / 243

Step 8:
The number 243 fits into 218 0 times, leaving a remainder of 218.
The next digit of our result is 0. 
Result so far: 355970.0
Subtract 0 from 218 to get 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Going ahead to step 9:
If we divide 2180 by 243, we get 8 and a remainder of 236.
Put 8 as the next digit of the answer. 
Result so far: 355970.8
Deduct 1944 from 2180 and we're left 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.

Let's proceed to step 10:
When dividing 2360 by 243, we get 9 with a remainder of 173.
Write down 9 as next digit of the result. 
Result so far: 355970.89
Subtract 2187 from 2360 to get 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Moving on to step 11:
If we divide 1730 by 243, we get 7 and a remainder of 29.
The next digit of our result is 7. 
Result so far: 355970.897
Subtracting 1701 from 1730 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 12:
The number 243 fits into 290 1 times, leaving a remainder of 47.
Put 1 as the next digit of the answer. 
Result so far: 355970.8971
Subtracting 243 from 290 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 13:
The number 243 fits into 470 1 times, leaving a remainder of 227.
The number 1 becomes the next digit in our result. 
Result so far: 355970.89711
If we take 243 away from 470, we end up with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

Our division results in 355970.89711 with a remaining 0.000227.