We look at the division of 86124403 by 396 
Our goal is to divide 86124403 by 396.

Going ahead to step 1:
When dividing 8 by 396, we get 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 396

On to step 2:
When dividing 86 by 396, we get 0 with a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Bring next digit (1) of the dividend behind the 86 and repeat the process: 861 / 396

On to step 3:
If we divide 861 by 396, we get 2 and a remainder of 69.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 792 from 861, we get 69.
Grab the next digit (2) from the dividend, add it to 69, then carry on: 692 / 396

Going ahead to step 4:
396 goes into 692 1 times with a remainder of 296.
Use 1 as the next digit of our solution. 
Result so far: 21.0
The remainder is 296 after subtracting 396 from 692.
Take the next digit (4) from the dividend and append it to 296, then repeat: 2964 / 396

Going ahead to step 5:
2964 divided by 396 is 7 with a remainder of 192.
Write down 7 as next digit of the result. 
Result so far: 217.0
If we subtract 2772 from 2964, we get 192.
Include the next digit (4) from the dividend after 192, then repeat: 1924 / 396

On to step 6:
396 goes into 1924 4 times with a remainder of 340.
Use 4 as the next digit of our solution. 
Result so far: 2174.0
If we take 1584 away from 1924, we end up with 340.
Include the next digit (0) from the dividend after 340, then repeat: 3400 / 396

Going ahead to step 7:
If we divide 3400 by 396, we get 8 and a remainder of 232.
Write down 8 as next digit of the result. 
Result so far: 21748.0
Deduct 3168 from 3400 and we're left with 232.
Append the next digit (3) from the dividend to 232 and continue with: 2323 / 396

Moving on to step 8:
396 goes into 2323 5 times with a remainder of 343.
Put 5 as the next digit of the answer. 
Result so far: 217485.0
Subtract 1980 from 2323 to get 343.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3430, and continue the process.

Moving on to step 9:
396 goes into 3430 8 times with a remainder of 262.
Record the quotient 8 as the next digit in the result. 
Result so far: 217485.8
Deduct 3168 from 3430 and we're left with 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Moving on to step 10:
The number 396 fits into 2620 6 times, leaving a remainder of 244.
Write down 6 as next digit of the result. 
Result so far: 217485.86
Subtract 2376 from 2620 to get 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Advancing to step 11:
2440 divided by 396 is 6 with a remainder of 64.
Record the quotient 6 as the next digit in the result. 
Result so far: 217485.866
If we take 2376 away from 2440, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final outcome is 217485.866, with a leftover of 0.0064.