We're dividing 86794656 by 163 
We want to divide 86794656 by 163.

Let's proceed to step 1:
The number 163 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
If we take 0 away from 8, we end up with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 163

Going ahead to step 2:
When dividing 86 by 163, we get 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Take the next digit (7) from the dividend and append it to 86, then repeat: 867 / 163

Step 3:
The number 163 fits into 867 5 times, leaving a remainder of 52.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 815 from 867 to get 52.
Fetch the next digit (9) from the dividend, attach it to 52 and continue: 529 / 163

Advancing to step 4:
When dividing 529 by 163, we get 3 with a remainder of 40.
Use 3 as the next digit of our solution. 
Result so far: 53.0
The remainder is 40 after subtracting 489 from 529.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 163

Advancing to step 5:
When dividing 404 by 163, we get 2 with a remainder of 78.
The number 2 becomes the next digit in our result. 
Result so far: 532.0
Subtracting 326 from 404 leaves us with 78.
Fetch the next digit (6) from the dividend, attach it to 78 and continue: 786 / 163

Moving on to step 6:
786 divided by 163 is 4 with a remainder of 134.
The number 4 becomes the next digit in our result. 
Result so far: 5324.0
If we take 652 away from 786, we end up with 134.
Grab the next digit (5) from the dividend, add it to 134, then carry on: 1345 / 163

On to step 7:
163 goes into 1345 8 times with a remainder of 41.
Use 8 as the next digit of our solution. 
Result so far: 53248.0
If we subtract 1304 from 1345, we get 41.
Append the next digit (6) from the dividend to 41 and continue with: 416 / 163

Step 8:
163 can be fit into 416 2 times, resulting in a remainder of 90.
Write down 2 as next digit of the result. 
Result so far: 532482.0
If we take 326 away from 416, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

On to step 9:
When dividing 900 by 163, we get 5 with a remainder of 85.
Write down 5 as next digit of the result. 
Result so far: 532482.5
If we take 815 away from 900, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Moving on to step 10:
The number 163 fits into 850 5 times, leaving a remainder of 35.
The next digit of our result is 5. 
Result so far: 532482.55
If we subtract 815 from 850, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

In conclusion, the division gives 532482.55 with a balance of 0.035.