86559494 ÷ 353 
We're looking to find how many times 353 goes into 86559494.

Moving on to step 1:
8 divided by 353 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 353

Advancing to step 2:
If we divide 86 by 353, we get 0 and a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Take the next digit (5) from the dividend and append it to 86, then repeat: 865 / 353

On to step 3:
The number 353 fits into 865 2 times, leaving a remainder of 159.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 706 from 865 and we're left with 159.
Bring next digit (5) of the dividend behind the 159 and repeat the process: 1595 / 353

On to step 4:
353 can be fit into 1595 4 times, resulting in a remainder of 183.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
The remainder is 183 after subtracting 1412 from 1595.
Append the next digit (9) from the dividend to 183 and continue with: 1839 / 353

Step 5:
353 goes into 1839 5 times with a remainder of 74.
Record the quotient 5 as the next digit in the result. 
Result so far: 245.0
Subtract 1765 from 1839 to get 74.
Append the next digit (4) from the dividend to 74 and continue with: 744 / 353

Step 6:
353 can be fit into 744 2 times, resulting in a remainder of 38.
The number 2 becomes the next digit in our result. 
Result so far: 2452.0
Deduct 706 from 744 and we're left with 38.
Include the next digit (9) from the dividend after 38, then repeat: 389 / 353

Let's proceed to step 7:
389 divided by 353 is 1 with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 24521.0
If we subtract 353 from 389, we get 36.
Include the next digit (4) from the dividend after 36, then repeat: 364 / 353

On to step 8:
353 goes into 364 1 times with a remainder of 11.
The next digit of our result is 1. 
Result so far: 245211.0
Deduct 353 from 364 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 9:
If we divide 110 by 353, we get 0 and a remainder of 110.
Use 0 as the next digit of our solution. 
Result so far: 245211.0
Deduct 0 from 110 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 10:
When dividing 1100 by 353, we get 3 with a remainder of 41.
Put 3 as the next digit of the answer. 
Result so far: 245211.03
Deduct 1059 from 1100 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 11:
If we divide 410 by 353, we get 1 and a remainder of 57.
The number 1 becomes the next digit in our result. 
Result so far: 245211.031
If we subtract 353 from 410, we get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 12:
If we divide 570 by 353, we get 1 and a remainder of 217.
The next digit of our result is 1. 
Result so far: 245211.0311
If we subtract 353 from 570, we get 217.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

Our division results in 245211.0311 with a remaining 0.00217.