We look at the division of 86356072 by 261 
We want to figure out the number of times 86356072 can be divided by 261.

Advancing to step 1:
The number 261 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 261

Step 2:
261 goes into 86 0 times with a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Fetch the next digit (3) from the dividend, attach it to 86 and continue: 863 / 261

On to step 3:
863 divided by 261 is 3 with a remainder of 80.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we subtract 783 from 863, we get 80.
Bring next digit (5) of the dividend behind the 80 and repeat the process: 805 / 261

On to step 4:
If we divide 805 by 261, we get 3 and a remainder of 22.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
The remainder is 22 after subtracting 783 from 805.
Bring next digit (6) of the dividend behind the 22 and repeat the process: 226 / 261

Let's proceed to step 5:
226 divided by 261 is 0 with a remainder of 226.
The number 0 becomes the next digit in our result. 
Result so far: 330.0
Deduct 0 from 226 and we're left with 226.
Include the next digit (0) from the dividend after 226, then repeat: 2260 / 261

Moving on to step 6:
261 can be fit into 2260 8 times, resulting in a remainder of 172.
The number 8 becomes the next digit in our result. 
Result so far: 3308.0
Subtracting 2088 from 2260 leaves us with 172.
Take the next digit (7) from the dividend and append it to 172, then repeat: 1727 / 261

Moving on to step 7:
1727 divided by 261 is 6 with a remainder of 161.
Use 6 as the next digit of our solution. 
Result so far: 33086.0
If we subtract 1566 from 1727, we get 161.
Append the next digit (2) from the dividend to 161 and continue with: 1612 / 261

Moving on to step 8:
The number 261 fits into 1612 6 times, leaving a remainder of 46.
Write down 6 as next digit of the result. 
Result so far: 330866.0
The remainder is 46 after subtracting 1566 from 1612.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 9:
460 divided by 261 is 1 with a remainder of 199.
Put 1 as the next digit of the answer. 
Result so far: 330866.1
The remainder is 199 after subtracting 261 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Let's proceed to step 10:
261 goes into 1990 7 times with a remainder of 163.
Put 7 as the next digit of the answer. 
Result so far: 330866.17
Deduct 1827 from 1990 and we're left with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

Going ahead to step 11:
1630 divided by 261 is 6 with a remainder of 64.
The next digit of our result is 6. 
Result so far: 330866.176
If we subtract 1566 from 1630, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Advancing to step 12:
When dividing 640 by 261, we get 2 with a remainder of 118.
Write down 2 as next digit of the result. 
Result so far: 330866.1762
Subtract 522 from 640 to get 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Moving on to step 13:
If we divide 1180 by 261, we get 4 and a remainder of 136.
Write down 4 as next digit of the result. 
Result so far: 330866.17624
Deduct 1044 from 1180 and we're left with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Moving on to step 14:
261 can be fit into 1360 5 times, resulting in a remainder of 55.
The next digit of our result is 5. 
Result so far: 330866.176245
Subtract 1305 from 1360 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 15:
When dividing 550 by 261, we get 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 330866.1762452
If we take 522 away from 550, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 16:
280 divided by 261 is 1 with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 330866.17624521
The remainder is 19 after subtracting 261 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

In conclusion, the division gives 330866.17624521 with a balance of 1.9e-08.