265504 ÷ 86 
We want to divide 265504 by 86.

On to step 1:
2 divided by 86 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 86

Step 2:
When dividing 26 by 86, we get 0 with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Take the next digit (5) from the dividend and append it to 26, then repeat: 265 / 86

Moving on to step 3:
86 can be fit into 265 3 times, resulting in a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 258 from 265 to get 7.
Take the next digit (5) from the dividend and append it to 7, then repeat: 75 / 86

Moving on to step 4:
75 divided by 86 is 0 with a remainder of 75.
Put 0 as the next digit of the answer. 
Result so far: 30.0
If we subtract 0 from 75, we get 75.
Append the next digit (0) from the dividend to 75 and continue with: 750 / 86

On to step 5:
The number 86 fits into 750 8 times, leaving a remainder of 62.
Record the quotient 8 as the next digit in the result. 
Result so far: 308.0
Deduct 688 from 750 and we're left with 62.
Fetch the next digit (4) from the dividend, attach it to 62 and continue: 624 / 86

Moving on to step 6:
When dividing 624 by 86, we get 7 with a remainder of 22.
The next digit of our result is 7. 
Result so far: 3087.0
The remainder is 22 after subtracting 602 from 624.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
The number 86 fits into 220 2 times, leaving a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 3087.2
If we subtract 172 from 220, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 8:
If we divide 480 by 86, we get 5 and a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 3087.25
If we take 430 away from 480, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 9:
86 goes into 500 5 times with a remainder of 70.
Put 5 as the next digit of the answer. 
Result so far: 3087.255
If we take 430 away from 500, we end up with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final result is 3087.255 with a remainder of 0.007.