254201 ÷ 86 
We want to figure out the number of times 254201 can be divided by 86.

Step 1:
2 divided by 86 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 86

Moving on to step 2:
86 goes into 25 0 times with a remainder of 25.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 25, we end up with 25.
Fetch the next digit (4) from the dividend, attach it to 25 and continue: 254 / 86

Moving on to step 3:
254 divided by 86 is 2 with a remainder of 82.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 172 from 254 and we're left with 82.
Include the next digit (2) from the dividend after 82, then repeat: 822 / 86

Let's proceed to step 4:
When dividing 822 by 86, we get 9 with a remainder of 48.
Use 9 as the next digit of our solution. 
Result so far: 29.0
Deduct 774 from 822 and we're left with 48.
Take the next digit (0) from the dividend and append it to 48, then repeat: 480 / 86

Advancing to step 5:
86 can be fit into 480 5 times, resulting in a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 295.0
If we subtract 430 from 480, we get 50.
Grab the next digit (1) from the dividend, add it to 50, then carry on: 501 / 86

On to step 6:
When dividing 501 by 86, we get 5 with a remainder of 71.
Use 5 as the next digit of our solution. 
Result so far: 2955.0
Subtracting 430 from 501 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 7:
710 divided by 86 is 8 with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 2955.8
Subtracting 688 from 710 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 8:
220 divided by 86 is 2 with a remainder of 48.
Use 2 as the next digit of our solution. 
Result so far: 2955.82
Deduct 172 from 220 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 9:
When dividing 480 by 86, we get 5 with a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 2955.825
If we subtract 430 from 480, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 10:
The number 86 fits into 500 5 times, leaving a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 2955.8255
If we take 430 away from 500, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final result is 2955.8255 with a remainder of 0.0007.