We're dividing 82719 by 86 
We want to figure out the number of times 82719 can be divided by 86.

Step 1:
When dividing 8 by 86, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 86

Advancing to step 2:
86 can be fit into 82 0 times, resulting in a remainder of 82.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 82 after subtracting 0 from 82.
Take the next digit (7) from the dividend and append it to 82, then repeat: 827 / 86

On to step 3:
86 can be fit into 827 9 times, resulting in a remainder of 53.
The next digit of our result is 9. 
Result so far: 9.0
The remainder is 53 after subtracting 774 from 827.
Take the next digit (1) from the dividend and append it to 53, then repeat: 531 / 86

Step 4:
If we divide 531 by 86, we get 6 and a remainder of 15.
Write down 6 as next digit of the result. 
Result so far: 96.0
Deduct 516 from 531 and we're left with 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 86

Advancing to step 5:
The number 86 fits into 159 1 times, leaving a remainder of 73.
Record the quotient 1 as the next digit in the result. 
Result so far: 961.0
Subtracting 86 from 159 leaves us with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

On to step 6:
730 divided by 86 is 8 with a remainder of 42.
The next digit of our result is 8. 
Result so far: 961.8
Subtract 688 from 730 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
86 can be fit into 420 4 times, resulting in a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 961.84
If we subtract 344 from 420, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 8:
When dividing 760 by 86, we get 8 with a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 961.848
Subtracting 688 from 760 leaves us with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 9:
When dividing 720 by 86, we get 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 961.8488
Subtracting 688 from 720 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 961.8488 with a remainder of 0.00032.