We're dividing 736217 by 86 
Let's see how many times 86 fits into 736217.

Step 1:
When dividing 7 by 86, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 86

Step 2:
73 divided by 86 is 0 with a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 73 and we're left with 73.
Fetch the next digit (6) from the dividend, attach it to 73 and continue: 736 / 86

Advancing to step 3:
If we divide 736 by 86, we get 8 and a remainder of 48.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Subtract 688 from 736 to get 48.
Take the next digit (2) from the dividend and append it to 48, then repeat: 482 / 86

Going ahead to step 4:
If we divide 482 by 86, we get 5 and a remainder of 52.
The number 5 becomes the next digit in our result. 
Result so far: 85.0
If we subtract 430 from 482, we get 52.
Fetch the next digit (1) from the dividend, attach it to 52 and continue: 521 / 86

Advancing to step 5:
521 divided by 86 is 6 with a remainder of 5.
The next digit of our result is 6. 
Result so far: 856.0
The remainder is 5 after subtracting 516 from 521.
Bring next digit (7) of the dividend behind the 5 and repeat the process: 57 / 86

Going ahead to step 6:
If we divide 57 by 86, we get 0 and a remainder of 57.
Record the quotient 0 as the next digit in the result. 
Result so far: 8560.0
The remainder is 57 after subtracting 0 from 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Moving on to step 7:
86 can be fit into 570 6 times, resulting in a remainder of 54.
Write down 6 as next digit of the result. 
Result so far: 8560.6
If we take 516 away from 570, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

On to step 8:
The number 86 fits into 540 6 times, leaving a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 8560.66
Subtract 516 from 540 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 8560.66 with a balance of 0.024.