86196504 ÷ 239 
We're looking to find how many times 239 goes into 86196504.

On to step 1:
The number 239 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 239

Let's proceed to step 2:
86 divided by 239 is 0 with a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Bring next digit (1) of the dividend behind the 86 and repeat the process: 861 / 239

Going ahead to step 3:
239 goes into 861 3 times with a remainder of 144.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 717 from 861 to get 144.
Include the next digit (9) from the dividend after 144, then repeat: 1449 / 239

Step 4:
When dividing 1449 by 239, we get 6 with a remainder of 15.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Subtract 1434 from 1449 to get 15.
Include the next digit (6) from the dividend after 15, then repeat: 156 / 239

Going ahead to step 5:
156 divided by 239 is 0 with a remainder of 156.
The number 0 becomes the next digit in our result. 
Result so far: 360.0
If we subtract 0 from 156, we get 156.
Fetch the next digit (5) from the dividend, attach it to 156 and continue: 1565 / 239

Let's proceed to step 6:
1565 divided by 239 is 6 with a remainder of 131.
The number 6 becomes the next digit in our result. 
Result so far: 3606.0
If we take 1434 away from 1565, we end up with 131.
Take the next digit (0) from the dividend and append it to 131, then repeat: 1310 / 239

On to step 7:
When dividing 1310 by 239, we get 5 with a remainder of 115.
The number 5 becomes the next digit in our result. 
Result so far: 36065.0
If we take 1195 away from 1310, we end up with 115.
Bring next digit (4) of the dividend behind the 115 and repeat the process: 1154 / 239

Let's proceed to step 8:
The number 239 fits into 1154 4 times, leaving a remainder of 198.
The number 4 becomes the next digit in our result. 
Result so far: 360654.0
The remainder is 198 after subtracting 956 from 1154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Step 9:
1980 divided by 239 is 8 with a remainder of 68.
Record the quotient 8 as the next digit in the result. 
Result so far: 360654.8
If we subtract 1912 from 1980, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 10:
The number 239 fits into 680 2 times, leaving a remainder of 202.
The next digit of our result is 2. 
Result so far: 360654.82
Deduct 478 from 680 and we're left with 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Advancing to step 11:
239 goes into 2020 8 times with a remainder of 108.
Write down 8 as next digit of the result. 
Result so far: 360654.828
The remainder is 108 after subtracting 1912 from 2020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

On to step 12:
239 goes into 1080 4 times with a remainder of 124.
Write down 4 as next digit of the result. 
Result so far: 360654.8284
Subtract 956 from 1080 to get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Let's proceed to step 13:
239 goes into 1240 5 times with a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 360654.82845
The remainder is 45 after subtracting 1195 from 1240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 14:
The number 239 fits into 450 1 times, leaving a remainder of 211.
Record the quotient 1 as the next digit in the result. 
Result so far: 360654.828451
Deduct 239 from 450 and we're left with 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Going ahead to step 15:
239 can be fit into 2110 8 times, resulting in a remainder of 198.
The number 8 becomes the next digit in our result. 
Result so far: 360654.8284518
If we take 1912 away from 2110, we end up with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Moving on to step 16:
If we divide 1980 by 239, we get 8 and a remainder of 68.
The number 8 becomes the next digit in our result. 
Result so far: 360654.82845188
Deduct 1912 from 1980 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

In conclusion, the division gives 360654.82845188 with a balance of 6.8e-08.