We look at the division of 321954 by 86 
We want to figure out the number of times 321954 can be divided by 86.

Going ahead to step 1:
86 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 86

Moving on to step 2:
When dividing 32 by 86, we get 0 with a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Append the next digit (1) from the dividend to 32 and continue with: 321 / 86

Advancing to step 3:
86 can be fit into 321 3 times, resulting in a remainder of 63.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 258 from 321 and we're left with 63.
Include the next digit (9) from the dividend after 63, then repeat: 639 / 86

Going ahead to step 4:
86 can be fit into 639 7 times, resulting in a remainder of 37.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
Subtract 602 from 639 to get 37.
Bring next digit (5) of the dividend behind the 37 and repeat the process: 375 / 86

Advancing to step 5:
375 divided by 86 is 4 with a remainder of 31.
Write down 4 as next digit of the result. 
Result so far: 374.0
If we take 344 away from 375, we end up with 31.
Fetch the next digit (4) from the dividend, attach it to 31 and continue: 314 / 86

Advancing to step 6:
314 divided by 86 is 3 with a remainder of 56.
Use 3 as the next digit of our solution. 
Result so far: 3743.0
Subtract 258 from 314 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Going ahead to step 7:
If we divide 560 by 86, we get 6 and a remainder of 44.
Put 6 as the next digit of the answer. 
Result so far: 3743.6
Subtract 516 from 560 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead 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: 3743.65
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.

Going ahead to step 9:
If we divide 100 by 86, we get 1 and a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 3743.651
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.

Advancing to step 10:
86 goes into 140 1 times with a remainder of 54.
Record the quotient 1 as the next digit in the result. 
Result so far: 3743.6511
If we take 86 away from 140, we end up 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.

The quotient of the division is 3743.6511, and the remainder is 0.00054.