86972635 ÷ 442 
We're looking to find how many times 442 goes into 86972635.

Let's proceed to step 1:
The number 442 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 442

Let's proceed to step 2:
When dividing 86 by 442, we get 0 with a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Grab the next digit (9) from the dividend, add it to 86, then carry on: 869 / 442

Step 3:
442 goes into 869 1 times with a remainder of 427.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 427 after subtracting 442 from 869.
Take the next digit (7) from the dividend and append it to 427, then repeat: 4277 / 442

Let's proceed to step 4:
4277 divided by 442 is 9 with a remainder of 299.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtracting 3978 from 4277 leaves us with 299.
Fetch the next digit (2) from the dividend, attach it to 299 and continue: 2992 / 442

Let's proceed to step 5:
2992 divided by 442 is 6 with a remainder of 340.
Put 6 as the next digit of the answer. 
Result so far: 196.0
Subtracting 2652 from 2992 leaves us with 340.
Append the next digit (6) from the dividend to 340 and continue with: 3406 / 442

Step 6:
When dividing 3406 by 442, we get 7 with a remainder of 312.
Write down 7 as next digit of the result. 
Result so far: 1967.0
Deduct 3094 from 3406 and we're left with 312.
Include the next digit (3) from the dividend after 312, then repeat: 3123 / 442

Moving on to step 7:
When dividing 3123 by 442, we get 7 with a remainder of 29.
Use 7 as the next digit of our solution. 
Result so far: 19677.0
Subtracting 3094 from 3123 leaves us with 29.
Fetch the next digit (5) from the dividend, attach it to 29 and continue: 295 / 442

Step 8:
442 can be fit into 295 0 times, resulting in a remainder of 295.
The next digit of our result is 0. 
Result so far: 196770.0
The remainder is 295 after subtracting 0 from 295.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2950, and continue the process.

Moving on to step 9:
The number 442 fits into 2950 6 times, leaving a remainder of 298.
The next digit of our result is 6. 
Result so far: 196770.6
The remainder is 298 after subtracting 2652 from 2950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Let's proceed to step 10:
If we divide 2980 by 442, we get 6 and a remainder of 328.
The number 6 becomes the next digit in our result. 
Result so far: 196770.66
If we subtract 2652 from 2980, we get 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

The final result is 196770.66 with a remainder of 0.328.