86178906 ÷ 244 
We want to figure out the number of times 86178906 can be divided by 244.

Step 1:
244 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 244

Advancing to step 2:
When dividing 86 by 244, we get 0 with a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Take the next digit (1) from the dividend and append it to 86, then repeat: 861 / 244

Step 3:
861 divided by 244 is 3 with a remainder of 129.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtracting 732 from 861 leaves us with 129.
Fetch the next digit (7) from the dividend, attach it to 129 and continue: 1297 / 244

Let's proceed to step 4:
When dividing 1297 by 244, we get 5 with a remainder of 77.
Write down 5 as next digit of the result. 
Result so far: 35.0
Subtracting 1220 from 1297 leaves us with 77.
Take the next digit (8) from the dividend and append it to 77, then repeat: 778 / 244

Step 5:
244 can be fit into 778 3 times, resulting in a remainder of 46.
The number 3 becomes the next digit in our result. 
Result so far: 353.0
The remainder is 46 after subtracting 732 from 778.
Grab the next digit (9) from the dividend, add it to 46, then carry on: 469 / 244

Moving on to step 6:
469 divided by 244 is 1 with a remainder of 225.
The number 1 becomes the next digit in our result. 
Result so far: 3531.0
Deduct 244 from 469 and we're left with 225.
Include the next digit (0) from the dividend after 225, then repeat: 2250 / 244

Let's proceed to step 7:
244 goes into 2250 9 times with a remainder of 54.
Use 9 as the next digit of our solution. 
Result so far: 35319.0
If we take 2196 away from 2250, we end up with 54.
Bring next digit (6) of the dividend behind the 54 and repeat the process: 546 / 244

Step 8:
The number 244 fits into 546 2 times, leaving a remainder of 58.
Record the quotient 2 as the next digit in the result. 
Result so far: 353192.0
If we subtract 488 from 546, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 9:
244 can be fit into 580 2 times, resulting in a remainder of 92.
Record the quotient 2 as the next digit in the result. 
Result so far: 353192.2
Subtracting 488 from 580 leaves us with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

On to step 10:
920 divided by 244 is 3 with a remainder of 188.
The number 3 becomes the next digit in our result. 
Result so far: 353192.23
The remainder is 188 after subtracting 732 from 920.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Moving on to step 11:
The number 244 fits into 1880 7 times, leaving a remainder of 172.
Write down 7 as next digit of the result. 
Result so far: 353192.237
If we take 1708 away from 1880, we end up with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Advancing to step 12:
The number 244 fits into 1720 7 times, leaving a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 353192.2377
If we subtract 1708 from 1720, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final outcome is 353192.2377, with a leftover of 0.00012.