We're dividing 86106071 by 995 
We want to divide 86106071 by 995.

On to step 1:
The number 995 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 995

Moving on to step 2:
The number 995 fits into 86 0 times, leaving a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Fetch the next digit (1) from the dividend, attach it to 86 and continue: 861 / 995

Going ahead to step 3:
If we divide 861 by 995, we get 0 and a remainder of 861.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 861 leaves us with 861.
Append the next digit (0) from the dividend to 861 and continue with: 8610 / 995

Moving on to step 4:
995 can be fit into 8610 8 times, resulting in a remainder of 650.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 7960 from 8610, we get 650.
Bring next digit (6) of the dividend behind the 650 and repeat the process: 6506 / 995

Advancing to step 5:
When dividing 6506 by 995, we get 6 with a remainder of 536.
Use 6 as the next digit of our solution. 
Result so far: 86.0
Subtracting 5970 from 6506 leaves us with 536.
Include the next digit (0) from the dividend after 536, then repeat: 5360 / 995

On to step 6:
The number 995 fits into 5360 5 times, leaving a remainder of 385.
Use 5 as the next digit of our solution. 
Result so far: 865.0
If we take 4975 away from 5360, we end up with 385.
Grab the next digit (7) from the dividend, add it to 385, then carry on: 3857 / 995

Advancing to step 7:
3857 divided by 995 is 3 with a remainder of 872.
The number 3 becomes the next digit in our result. 
Result so far: 8653.0
The remainder is 872 after subtracting 2985 from 3857.
Bring next digit (1) of the dividend behind the 872 and repeat the process: 8721 / 995

Step 8:
When dividing 8721 by 995, we get 8 with a remainder of 761.
Record the quotient 8 as the next digit in the result. 
Result so far: 86538.0
Subtract 7960 from 8721 to get 761.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7610, and continue the process.

Step 9:
The number 995 fits into 7610 7 times, leaving a remainder of 645.
The next digit of our result is 7. 
Result so far: 86538.7
Subtract 6965 from 7610 to get 645.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6450, and continue the process.

Let's proceed to step 10:
If we divide 6450 by 995, we get 6 and a remainder of 480.
The next digit of our result is 6. 
Result so far: 86538.76
Deduct 5970 from 6450 and we're left with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

On to step 11:
The number 995 fits into 4800 4 times, leaving a remainder of 820.
Put 4 as the next digit of the answer. 
Result so far: 86538.764
If we subtract 3980 from 4800, we get 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

Going ahead to step 12:
If we divide 8200 by 995, we get 8 and a remainder of 240.
Use 8 as the next digit of our solution. 
Result so far: 86538.7648
Deduct 7960 from 8200 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Going ahead to step 13:
The number 995 fits into 2400 2 times, leaving a remainder of 410.
The next digit of our result is 2. 
Result so far: 86538.76482
If we take 1990 away from 2400, we end up with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Let's proceed to step 14:
The number 995 fits into 4100 4 times, leaving a remainder of 120.
Put 4 as the next digit of the answer. 
Result so far: 86538.764824
If we take 3980 away from 4100, we end up 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.

Going ahead to step 15:
995 goes into 1200 1 times with a remainder of 205.
Use 1 as the next digit of our solution. 
Result so far: 86538.7648241
Deduct 995 from 1200 and we're left with 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

Step 16:
2050 divided by 995 is 2 with a remainder of 60.
Record the quotient 2 as the next digit in the result. 
Result so far: 86538.76482412
The remainder is 60 after subtracting 1990 from 2050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

The final outcome is 86538.76482412, with a leftover of 6e-08.