86416731 ÷ 978 
We want to figure out the number of times 86416731 can be divided by 978.

On to step 1:
978 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 978

On to step 2:
978 can be fit into 86 0 times, resulting in a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Include the next digit (4) from the dividend after 86, then repeat: 864 / 978

On to step 3:
The number 978 fits into 864 0 times, leaving a remainder of 864.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 864, we get 864.
Bring next digit (1) of the dividend behind the 864 and repeat the process: 8641 / 978

Going ahead to step 4:
When dividing 8641 by 978, we get 8 with a remainder of 817.
The next digit of our result is 8. 
Result so far: 8.0
The remainder is 817 after subtracting 7824 from 8641.
Grab the next digit (6) from the dividend, add it to 817, then carry on: 8176 / 978

Advancing to step 5:
978 goes into 8176 8 times with a remainder of 352.
Put 8 as the next digit of the answer. 
Result so far: 88.0
Deduct 7824 from 8176 and we're left with 352.
Append the next digit (7) from the dividend to 352 and continue with: 3527 / 978

On to step 6:
3527 divided by 978 is 3 with a remainder of 593.
Use 3 as the next digit of our solution. 
Result so far: 883.0
If we take 2934 away from 3527, we end up with 593.
Take the next digit (3) from the dividend and append it to 593, then repeat: 5933 / 978

Let's proceed to step 7:
978 can be fit into 5933 6 times, resulting in a remainder of 65.
Use 6 as the next digit of our solution. 
Result so far: 8836.0
Subtracting 5868 from 5933 leaves us with 65.
Append the next digit (1) from the dividend to 65 and continue with: 651 / 978

Moving on to step 8:
978 can be fit into 651 0 times, resulting in a remainder of 651.
Write down 0 as next digit of the result. 
Result so far: 88360.0
Subtracting 0 from 651 leaves us with 651.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6510, and continue the process.

On to step 9:
978 can be fit into 6510 6 times, resulting in a remainder of 642.
Record the quotient 6 as the next digit in the result. 
Result so far: 88360.6
Deduct 5868 from 6510 and we're left with 642.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6420, and continue the process.

Let's proceed to step 10:
978 goes into 6420 6 times with a remainder of 552.
The next digit of our result is 6. 
Result so far: 88360.66
The remainder is 552 after subtracting 5868 from 6420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

Our division results in 88360.66 with a remaining 0.552.