We look at the division of 86467848 by 747 
Our goal is to divide 86467848 by 747.

Let's proceed to step 1:
If we divide 8 by 747, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 747

Let's proceed to step 2:
If we divide 86 by 747, we get 0 and a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Include the next digit (4) from the dividend after 86, then repeat: 864 / 747

Let's proceed to step 3:
The number 747 fits into 864 1 times, leaving a remainder of 117.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 747 from 864 leaves us with 117.
Bring next digit (6) of the dividend behind the 117 and repeat the process: 1176 / 747

Let's proceed to step 4:
747 goes into 1176 1 times with a remainder of 429.
The next digit of our result is 1. 
Result so far: 11.0
Deduct 747 from 1176 and we're left with 429.
Append the next digit (7) from the dividend to 429 and continue with: 4297 / 747

Moving on to step 5:
If we divide 4297 by 747, we get 5 and a remainder of 562.
The number 5 becomes the next digit in our result. 
Result so far: 115.0
The remainder is 562 after subtracting 3735 from 4297.
Append the next digit (8) from the dividend to 562 and continue with: 5628 / 747

On to step 6:
If we divide 5628 by 747, we get 7 and a remainder of 399.
The number 7 becomes the next digit in our result. 
Result so far: 1157.0
If we take 5229 away from 5628, we end up with 399.
Fetch the next digit (4) from the dividend, attach it to 399 and continue: 3994 / 747

Moving on to step 7:
747 goes into 3994 5 times with a remainder of 259.
Put 5 as the next digit of the answer. 
Result so far: 11575.0
Subtracting 3735 from 3994 leaves us with 259.
Include the next digit (8) from the dividend after 259, then repeat: 2598 / 747

Step 8:
747 goes into 2598 3 times with a remainder of 357.
The number 3 becomes the next digit in our result. 
Result so far: 115753.0
The remainder is 357 after subtracting 2241 from 2598.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3570, and continue the process.

Step 9:
747 can be fit into 3570 4 times, resulting in a remainder of 582.
Write down 4 as next digit of the result. 
Result so far: 115753.4
If we take 2988 away from 3570, we end up with 582.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5820, and continue the process.

Advancing to step 10:
When dividing 5820 by 747, we get 7 with a remainder of 591.
Record the quotient 7 as the next digit in the result. 
Result so far: 115753.47
If we take 5229 away from 5820, we end up with 591.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5910, and continue the process.

On to step 11:
747 goes into 5910 7 times with a remainder of 681.
Record the quotient 7 as the next digit in the result. 
Result so far: 115753.477
If we subtract 5229 from 5910, we get 681.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6810, and continue the process.

After the division, we end up with 115753.477 and a remainder of 0.0681.