We're dividing 219243 by 86 
We want to figure out the number of times 219243 can be divided by 86.

Step 1:
86 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 86

Advancing to step 2:
If we divide 21 by 86, we get 0 and a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 21, we end up with 21.
Take the next digit (9) from the dividend and append it to 21, then repeat: 219 / 86

Going ahead to step 3:
86 goes into 219 2 times with a remainder of 47.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 172 from 219 and we're left with 47.
Take the next digit (2) from the dividend and append it to 47, then repeat: 472 / 86

Advancing to step 4:
472 divided by 86 is 5 with a remainder of 42.
Put 5 as the next digit of the answer. 
Result so far: 25.0
If we subtract 430 from 472, we get 42.
Fetch the next digit (4) from the dividend, attach it to 42 and continue: 424 / 86

Step 5:
424 divided by 86 is 4 with a remainder of 80.
Write down 4 as next digit of the result. 
Result so far: 254.0
If we subtract 344 from 424, we get 80.
Take the next digit (3) from the dividend and append it to 80, then repeat: 803 / 86

On to step 6:
86 can be fit into 803 9 times, resulting in a remainder of 29.
The number 9 becomes the next digit in our result. 
Result so far: 2549.0
Deduct 774 from 803 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 7:
When dividing 290 by 86, we get 3 with a remainder of 32.
Use 3 as the next digit of our solution. 
Result so far: 2549.3
The remainder is 32 after subtracting 258 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 8:
86 can be fit into 320 3 times, resulting in a remainder of 62.
The next digit of our result is 3. 
Result so far: 2549.33
Subtracting 258 from 320 leaves us with 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

After the division, we end up with 2549.33 and a remainder of 0.062.