Let's divide 204661 by 86
We want to figure out the number of times 204661 can be divided by 86.

Let's proceed to step 1:
86 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 86

Moving on to step 2:
86 goes into 20 0 times with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 86

Step 3:
204 divided by 86 is 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 32 after subtracting 172 from 204.
Append the next digit (6) from the dividend to 32 and continue with: 326 / 86

Step 4:
326 divided by 86 is 3 with a remainder of 68.
The next digit of our result is 3. 
Result so far: 23.0
Deduct 258 from 326 and we're left with 68.
Append the next digit (6) from the dividend to 68 and continue with: 686 / 86

Advancing to step 5:
The number 86 fits into 686 7 times, leaving a remainder of 84.
Record the quotient 7 as the next digit in the result. 
Result so far: 237.0
Subtracting 602 from 686 leaves us with 84.
Include the next digit (1) from the dividend after 84, then repeat: 841 / 86

On to step 6:
The number 86 fits into 841 9 times, leaving a remainder of 67.
Put 9 as the next digit of the answer. 
Result so far: 2379.0
Subtracting 774 from 841 leaves us with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

On to step 7:
86 goes into 670 7 times with a remainder of 68.
The number 7 becomes the next digit in our result. 
Result so far: 2379.7
Deduct 602 from 670 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 8:
680 divided by 86 is 7 with a remainder of 78.
Use 7 as the next digit of our solution. 
Result so far: 2379.77
Deduct 602 from 680 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

The final outcome is 2379.77, with a leftover of 0.078.