We're dividing 86300801 by 354 
Our goal is to divide 86300801 by 354.

Advancing to step 1:
354 goes into 8 0 times with 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.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 354

Moving on to step 2:
354 can be fit into 86 0 times, resulting in a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Include the next digit (3) from the dividend after 86, then repeat: 863 / 354

Advancing to step 3:
The number 354 fits into 863 2 times, leaving a remainder of 155.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 155 after subtracting 708 from 863.
Grab the next digit (0) from the dividend, add it to 155, then carry on: 1550 / 354

Going ahead to step 4:
The number 354 fits into 1550 4 times, leaving a remainder of 134.
The next digit of our result is 4. 
Result so far: 24.0
If we subtract 1416 from 1550, we get 134.
Fetch the next digit (0) from the dividend, attach it to 134 and continue: 1340 / 354

Moving on to step 5:
The number 354 fits into 1340 3 times, leaving a remainder of 278.
The number 3 becomes the next digit in our result. 
Result so far: 243.0
If we take 1062 away from 1340, we end up with 278.
Fetch the next digit (8) from the dividend, attach it to 278 and continue: 2788 / 354

Going ahead to step 6:
If we divide 2788 by 354, we get 7 and a remainder of 310.
Put 7 as the next digit of the answer. 
Result so far: 2437.0
If we take 2478 away from 2788, we end up with 310.
Fetch the next digit (0) from the dividend, attach it to 310 and continue: 3100 / 354

Advancing to step 7:
If we divide 3100 by 354, we get 8 and a remainder of 268.
The number 8 becomes the next digit in our result. 
Result so far: 24378.0
Subtract 2832 from 3100 to get 268.
Append the next digit (1) from the dividend to 268 and continue with: 2681 / 354

On to step 8:
2681 divided by 354 is 7 with a remainder of 203.
Write down 7 as next digit of the result. 
Result so far: 243787.0
Subtract 2478 from 2681 to get 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Let's proceed to step 9:
When dividing 2030 by 354, we get 5 with a remainder of 260.
The number 5 becomes the next digit in our result. 
Result so far: 243787.5
Subtract 1770 from 2030 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 10:
When dividing 2600 by 354, we get 7 with a remainder of 122.
Put 7 as the next digit of the answer. 
Result so far: 243787.57
The remainder is 122 after subtracting 2478 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Going ahead to step 11:
1220 divided by 354 is 3 with a remainder of 158.
The next digit of our result is 3. 
Result so far: 243787.573
The remainder is 158 after subtracting 1062 from 1220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

On to step 12:
1580 divided by 354 is 4 with a remainder of 164.
Put 4 as the next digit of the answer. 
Result so far: 243787.5734
Subtract 1416 from 1580 to get 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Let's proceed to step 13:
If we divide 1640 by 354, we get 4 and a remainder of 224.
The number 4 becomes the next digit in our result. 
Result so far: 243787.57344
Deduct 1416 from 1640 and we're left with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

After the division, we end up with 243787.57344 and a remainder of 0.000224.