We divide 86640906 by 428
We're looking to find how many times 428 goes into 86640906.

Step 1:
When dividing 8 by 428, we get 0 with a remainder of 8.
The next digit of our result is 0. 
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 / 428

On to step 2:
428 can be fit into 86 0 times, resulting in a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Grab the next digit (6) from the dividend, add it to 86, then carry on: 866 / 428

Moving on to step 3:
If we divide 866 by 428, we get 2 and a remainder of 10.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 856 away from 866, we end up with 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 428

Let's proceed to step 4:
428 goes into 104 0 times with a remainder of 104.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Deduct 0 from 104 and we're left with 104.
Grab the next digit (0) from the dividend, add it to 104, then carry on: 1040 / 428

Advancing to step 5:
428 can be fit into 1040 2 times, resulting in a remainder of 184.
Write down 2 as next digit of the result. 
Result so far: 202.0
Subtract 856 from 1040 to get 184.
Fetch the next digit (9) from the dividend, attach it to 184 and continue: 1849 / 428

Step 6:
1849 divided by 428 is 4 with a remainder of 137.
Write down 4 as next digit of the result. 
Result so far: 2024.0
If we take 1712 away from 1849, we end up with 137.
Include the next digit (0) from the dividend after 137, then repeat: 1370 / 428

On to step 7:
The number 428 fits into 1370 3 times, leaving a remainder of 86.
Put 3 as the next digit of the answer. 
Result so far: 20243.0
If we subtract 1284 from 1370, we get 86.
Fetch the next digit (6) from the dividend, attach it to 86 and continue: 866 / 428

Step 8:
When dividing 866 by 428, we get 2 with a remainder of 10.
Write down 2 as next digit of the result. 
Result so far: 202432.0
Subtract 856 from 866 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 9:
The number 428 fits into 100 0 times, leaving a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 202432.0
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 10:
1000 divided by 428 is 2 with a remainder of 144.
The next digit of our result is 2. 
Result so far: 202432.02
The remainder is 144 after subtracting 856 from 1000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 11:
428 goes into 1440 3 times with a remainder of 156.
Use 3 as the next digit of our solution. 
Result so far: 202432.023
The remainder is 156 after subtracting 1284 from 1440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

On to step 12:
428 goes into 1560 3 times with a remainder of 276.
Use 3 as the next digit of our solution. 
Result so far: 202432.0233
If we subtract 1284 from 1560, we get 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

The final result is 202432.0233 with a remainder of 0.00276.