We're dividing 855197 by 86 
We want to divide 855197 by 86.

Step 1:
8 divided by 86 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 86

Advancing to step 2:
86 goes into 85 0 times with a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Fetch the next digit (5) from the dividend, attach it to 85 and continue: 855 / 86

Let's proceed to step 3:
When dividing 855 by 86, we get 9 with a remainder of 81.
The next digit of our result is 9. 
Result so far: 9.0
Deduct 774 from 855 and we're left with 81.
Fetch the next digit (1) from the dividend, attach it to 81 and continue: 811 / 86

Step 4:
The number 86 fits into 811 9 times, leaving a remainder of 37.
The next digit of our result is 9. 
Result so far: 99.0
Deduct 774 from 811 and we're left with 37.
Take the next digit (9) from the dividend and append it to 37, then repeat: 379 / 86

On to step 5:
The number 86 fits into 379 4 times, leaving a remainder of 35.
Put 4 as the next digit of the answer. 
Result so far: 994.0
Subtracting 344 from 379 leaves us with 35.
Append the next digit (7) from the dividend to 35 and continue with: 357 / 86

Advancing to step 6:
86 goes into 357 4 times with a remainder of 13.
Record the quotient 4 as the next digit in the result. 
Result so far: 9944.0
Deduct 344 from 357 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
86 can be fit into 130 1 times, resulting in a remainder of 44.
Use 1 as the next digit of our solution. 
Result so far: 9944.1
Subtracting 86 from 130 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 8:
The number 86 fits into 440 5 times, leaving a remainder of 10.
Put 5 as the next digit of the answer. 
Result so far: 9944.15
Subtracting 430 from 440 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
The number 86 fits into 100 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 9944.151
The remainder is 14 after subtracting 86 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 10:
140 divided by 86 is 1 with a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 9944.1511
If we subtract 86 from 140, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

In conclusion, the division gives 9944.1511 with a balance of 0.00054.