316944 ÷ 86 
Our goal is to divide 316944 by 86.

Advancing to step 1:
3 divided by 86 is 0 with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Grab the next digit (1) from the dividend, add it to 3, then carry on: 31 / 86

Moving on to step 2:
31 divided by 86 is 0 with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Fetch the next digit (6) from the dividend, attach it to 31 and continue: 316 / 86

Moving on to step 3:
If we divide 316 by 86, we get 3 and a remainder of 58.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 258 away from 316, we end up with 58.
Take the next digit (9) from the dividend and append it to 58, then repeat: 589 / 86

Going ahead to step 4:
When dividing 589 by 86, we get 6 with a remainder of 73.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Deduct 516 from 589 and we're left with 73.
Bring next digit (4) of the dividend behind the 73 and repeat the process: 734 / 86

Step 5:
86 goes into 734 8 times with a remainder of 46.
The number 8 becomes the next digit in our result. 
Result so far: 368.0
Deduct 688 from 734 and we're left with 46.
Include the next digit (4) from the dividend after 46, then repeat: 464 / 86

Advancing to step 6:
86 goes into 464 5 times with a remainder of 34.
Use 5 as the next digit of our solution. 
Result so far: 3685.0
Deduct 430 from 464 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 7:
If we divide 340 by 86, we get 3 and a remainder of 82.
Put 3 as the next digit of the answer. 
Result so far: 3685.3
Deduct 258 from 340 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 8:
The number 86 fits into 820 9 times, leaving a remainder of 46.
Use 9 as the next digit of our solution. 
Result so far: 3685.39
Subtract 774 from 820 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 9:
The number 86 fits into 460 5 times, leaving a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 3685.395
If we take 430 away from 460, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
300 divided by 86 is 3 with a remainder of 42.
Write down 3 as next digit of the result. 
Result so far: 3685.3953
Subtracting 258 from 300 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 11:
420 divided by 86 is 4 with a remainder of 76.
Write down 4 as next digit of the result. 
Result so far: 3685.39534
If we take 344 away from 420, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

On to step 12:
When dividing 760 by 86, we get 8 with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 3685.395348
Subtracting 688 from 760 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 13:
86 goes into 720 8 times with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 3685.3953488
Subtract 688 from 720 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 3685.3953488 with a remainder of 3.2e-07.