We look at the division of 86596876 by 406 
We're looking to find how many times 406 goes into 86596876.

Advancing to step 1:
406 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 406

Advancing to step 2:
If we divide 86 by 406, we get 0 and a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Include the next digit (5) from the dividend after 86, then repeat: 865 / 406

Let's proceed to step 3:
865 divided by 406 is 2 with a remainder of 53.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 812 from 865 to get 53.
Grab the next digit (9) from the dividend, add it to 53, then carry on: 539 / 406

Going ahead to step 4:
406 goes into 539 1 times with a remainder of 133.
Put 1 as the next digit of the answer. 
Result so far: 21.0
The remainder is 133 after subtracting 406 from 539.
Include the next digit (6) from the dividend after 133, then repeat: 1336 / 406

Step 5:
If we divide 1336 by 406, we get 3 and a remainder of 118.
Record the quotient 3 as the next digit in the result. 
Result so far: 213.0
If we take 1218 away from 1336, we end up with 118.
Fetch the next digit (8) from the dividend, attach it to 118 and continue: 1188 / 406

On to step 6:
406 goes into 1188 2 times with a remainder of 376.
Write down 2 as next digit of the result. 
Result so far: 2132.0
If we take 812 away from 1188, we end up with 376.
Take the next digit (7) from the dividend and append it to 376, then repeat: 3767 / 406

On to step 7:
3767 divided by 406 is 9 with a remainder of 113.
Write down 9 as next digit of the result. 
Result so far: 21329.0
Subtract 3654 from 3767 to get 113.
Include the next digit (6) from the dividend after 113, then repeat: 1136 / 406

On to step 8:
1136 divided by 406 is 2 with a remainder of 324.
The number 2 becomes the next digit in our result. 
Result so far: 213292.0
The remainder is 324 after subtracting 812 from 1136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Step 9:
406 goes into 3240 7 times with a remainder of 398.
Write down 7 as next digit of the result. 
Result so far: 213292.7
Deduct 2842 from 3240 and we're left with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Let's proceed to step 10:
The number 406 fits into 3980 9 times, leaving a remainder of 326.
Write down 9 as next digit of the result. 
Result so far: 213292.79
The remainder is 326 after subtracting 3654 from 3980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

Moving on to step 11:
406 can be fit into 3260 8 times, resulting in a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 213292.798
Deduct 3248 from 3260 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 12:
406 goes into 120 0 times with a remainder of 120.
Record the quotient 0 as the next digit in the result. 
Result so far: 213292.798
Deduct 0 from 120 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 13:
1200 divided by 406 is 2 with a remainder of 388.
Put 2 as the next digit of the answer. 
Result so far: 213292.79802
Subtracting 812 from 1200 leaves us with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Going ahead to step 14:
406 can be fit into 3880 9 times, resulting in a remainder of 226.
Put 9 as the next digit of the answer. 
Result so far: 213292.798029
Deduct 3654 from 3880 and we're left with 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Let's proceed to step 15:
If we divide 2260 by 406, we get 5 and a remainder of 230.
Use 5 as the next digit of our solution. 
Result so far: 213292.7980295
If we subtract 2030 from 2260, we get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Step 16:
If we divide 2300 by 406, we get 5 and a remainder of 270.
Use 5 as the next digit of our solution. 
Result so far: 213292.79802955
Subtract 2030 from 2300 to get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

The final outcome is 213292.79802955, with a leftover of 2.7e-07.