213962 ÷ 86 
We're looking to find how many times 86 goes into 213962.

Let's proceed to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (1) from the dividend after 2, then repeat: 21 / 86

Let's proceed to step 2:
The number 86 fits into 21 0 times, leaving a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Include the next digit (3) from the dividend after 21, then repeat: 213 / 86

Moving on to step 3:
86 goes into 213 2 times with a remainder of 41.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 172 from 213 leaves us with 41.
Take the next digit (9) from the dividend and append it to 41, then repeat: 419 / 86

Moving on to step 4:
419 divided by 86 is 4 with a remainder of 75.
Put 4 as the next digit of the answer. 
Result so far: 24.0
If we subtract 344 from 419, we get 75.
Grab the next digit (6) from the dividend, add it to 75, then carry on: 756 / 86

Moving on to step 5:
86 goes into 756 8 times with a remainder of 68.
Record the quotient 8 as the next digit in the result. 
Result so far: 248.0
If we take 688 away from 756, we end up with 68.
Append the next digit (2) from the dividend to 68 and continue with: 682 / 86

Let's proceed to step 6:
When dividing 682 by 86, we get 7 with a remainder of 80.
Write down 7 as next digit of the result. 
Result so far: 2487.0
If we take 602 away from 682, 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.

Let's proceed to step 7:
When dividing 800 by 86, we get 9 with a remainder of 26.
Put 9 as the next digit of the answer. 
Result so far: 2487.9
Deduct 774 from 800 and we're left 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.

On to step 8:
If we divide 260 by 86, we get 3 and a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 2487.93
Subtract 258 from 260 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 9:
When dividing 20 by 86, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 2487.93
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
86 can be fit into 200 2 times, resulting in a remainder of 28.
The next digit of our result is 2. 
Result so far: 2487.9302
If we subtract 172 from 200, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 11:
86 can be fit into 280 3 times, resulting in a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 2487.93023
Subtracting 258 from 280 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 12:
86 goes into 220 2 times with a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 2487.930232
Subtract 172 from 220 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 13:
When dividing 480 by 86, we get 5 with a remainder of 50.
The next digit of our result is 5. 
Result so far: 2487.9302325
Subtracting 430 from 480 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 14:
86 can be fit into 500 5 times, resulting in a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 2487.93023255
Deduct 430 from 500 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

After the division, we end up with 2487.93023255 and a remainder of 7e-08.