We look at the division of 86932295 by 516 
Let's see how many times 516 fits into 86932295.

Going ahead to step 1:
516 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 516

Moving on to step 2:
516 goes into 86 0 times with a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Fetch the next digit (9) from the dividend, attach it to 86 and continue: 869 / 516

On to step 3:
869 divided by 516 is 1 with a remainder of 353.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 353 after subtracting 516 from 869.
Include the next digit (3) from the dividend after 353, then repeat: 3533 / 516

Let's proceed to step 4:
The number 516 fits into 3533 6 times, leaving a remainder of 437.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
The remainder is 437 after subtracting 3096 from 3533.
Take the next digit (2) from the dividend and append it to 437, then repeat: 4372 / 516

Advancing to step 5:
4372 divided by 516 is 8 with a remainder of 244.
Put 8 as the next digit of the answer. 
Result so far: 168.0
The remainder is 244 after subtracting 4128 from 4372.
Include the next digit (2) from the dividend after 244, then repeat: 2442 / 516

Moving on to step 6:
516 goes into 2442 4 times with a remainder of 378.
The next digit of our result is 4. 
Result so far: 1684.0
If we subtract 2064 from 2442, we get 378.
Include the next digit (9) from the dividend after 378, then repeat: 3789 / 516

Step 7:
If we divide 3789 by 516, we get 7 and a remainder of 177.
Write down 7 as next digit of the result. 
Result so far: 16847.0
Subtract 3612 from 3789 to get 177.
Include the next digit (5) from the dividend after 177, then repeat: 1775 / 516

Moving on to step 8:
516 goes into 1775 3 times with a remainder of 227.
The number 3 becomes the next digit in our result. 
Result so far: 168473.0
Subtracting 1548 from 1775 leaves us with 227.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2270, and continue the process.

Let's proceed to step 9:
When dividing 2270 by 516, we get 4 with a remainder of 206.
The number 4 becomes the next digit in our result. 
Result so far: 168473.4
Subtract 2064 from 2270 to get 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

Going ahead to step 10:
516 goes into 2060 3 times with a remainder of 512.
Write down 3 as next digit of the result. 
Result so far: 168473.43
The remainder is 512 after subtracting 1548 from 2060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

On to step 11:
The number 516 fits into 5120 9 times, leaving a remainder of 476.
Put 9 as the next digit of the answer. 
Result so far: 168473.439
Subtract 4644 from 5120 to get 476.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4760, and continue the process.

Advancing to step 12:
The number 516 fits into 4760 9 times, leaving a remainder of 116.
Put 9 as the next digit of the answer. 
Result so far: 168473.4399
Subtract 4644 from 4760 to get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

In conclusion, the division gives 168473.4399 with a balance of 0.00116.