We're dividing 119304 by 86 
We want to figure out the number of times 119304 can be divided by 86.

Step 1:
The number 86 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 86

On to step 2:
86 can be fit into 11 0 times, resulting in a remainder of 11.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 11 to get 11.
Bring next digit (9) of the dividend behind the 11 and repeat the process: 119 / 86

Step 3:
86 goes into 119 1 times with a remainder of 33.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 33 after subtracting 86 from 119.
Fetch the next digit (3) from the dividend, attach it to 33 and continue: 333 / 86

Let's proceed to step 4:
If we divide 333 by 86, we get 3 and a remainder of 75.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtracting 258 from 333 leaves us with 75.
Grab the next digit (0) from the dividend, add it to 75, then carry on: 750 / 86

Let's proceed to step 5:
750 divided by 86 is 8 with a remainder of 62.
The next digit of our result is 8. 
Result so far: 138.0
Subtracting 688 from 750 leaves us with 62.
Include the next digit (4) from the dividend after 62, then repeat: 624 / 86

Let's proceed to step 6:
624 divided by 86 is 7 with a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 1387.0
Subtracting 602 from 624 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 7:
220 divided by 86 is 2 with a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 1387.2
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.

Step 8:
The number 86 fits into 480 5 times, leaving a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 1387.25
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.

Step 9:
The number 86 fits into 500 5 times, leaving a remainder of 70.
The next digit of our result is 5. 
Result so far: 1387.255
The remainder is 70 after subtracting 430 from 500.
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 1387.255 with a remainder of 0.007.