We look at the division of 254163 by 86 
We want to figure out the number of times 254163 can be divided by 86.

On to step 1:
If we divide 2 by 86, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (5) from the dividend, attach it to 2 and continue: 25 / 86

Step 2:
25 divided by 86 is 0 with a remainder of 25.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 25 to get 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 86

Going ahead to step 3:
254 divided by 86 is 2 with a remainder of 82.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 172 from 254 and we're left with 82.
Append the next digit (1) from the dividend to 82 and continue with: 821 / 86

Moving on to step 4:
86 goes into 821 9 times with a remainder of 47.
The number 9 becomes the next digit in our result. 
Result so far: 29.0
Subtract 774 from 821 to get 47.
Include the next digit (6) from the dividend after 47, then repeat: 476 / 86

Advancing to step 5:
86 goes into 476 5 times with a remainder of 46.
The next digit of our result is 5. 
Result so far: 295.0
Deduct 430 from 476 and we're left with 46.
Bring next digit (3) of the dividend behind the 46 and repeat the process: 463 / 86

Moving on to step 6:
The number 86 fits into 463 5 times, leaving a remainder of 33.
Put 5 as the next digit of the answer. 
Result so far: 2955.0
If we take 430 away from 463, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 7:
When dividing 330 by 86, we get 3 with a remainder of 72.
Record the quotient 3 as the next digit in the result. 
Result so far: 2955.3
The remainder is 72 after subtracting 258 from 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 8:
86 can be fit into 720 8 times, resulting in a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 2955.38
Deduct 688 from 720 and we're left 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.

On to step 9:
86 goes into 320 3 times with a remainder of 62.
Write down 3 as next digit of the result. 
Result so far: 2955.383
Subtract 258 from 320 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Step 10:
86 goes into 620 7 times with a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 2955.3837
If we take 602 away from 620, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 11:
86 goes into 180 2 times with a remainder of 8.
The next digit of our result is 2. 
Result so far: 2955.38372
The remainder is 8 after subtracting 172 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 12:
If we divide 80 by 86, we get 0 and a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 2955.38372
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 13:
If we divide 800 by 86, we get 9 and a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 2955.3837209
Subtracting 774 from 800 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 14:
86 goes into 260 3 times with a remainder of 2.
The next digit of our result is 3. 
Result so far: 2955.38372093
If we take 258 away from 260, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The quotient of the division is 2955.38372093, and the remainder is 2e-09.