206661 ÷ 86 
We're looking to find how many times 86 goes into 206661.

Step 1:
If we divide 2 by 86, we get 0 and a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 86

Advancing to step 2:
86 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Fetch the next digit (6) from the dividend, attach it to 20 and continue: 206 / 86

Step 3:
206 divided by 86 is 2 with a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 172 away from 206, we end up with 34.
Fetch the next digit (6) from the dividend, attach it to 34 and continue: 346 / 86

Moving on to step 4:
86 can be fit into 346 4 times, resulting in a remainder of 2.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Subtracting 344 from 346 leaves us with 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 86

Advancing to step 5:
When dividing 26 by 86, we get 0 with a remainder of 26.
Put 0 as the next digit of the answer. 
Result so far: 240.0
Subtracting 0 from 26 leaves us with 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 86

Let's proceed to step 6:
261 divided by 86 is 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 2403.0
Deduct 258 from 261 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 7:
30 divided by 86 is 0 with a remainder of 30.
The next digit of our result is 0. 
Result so far: 2403.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
86 goes into 300 3 times with a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 2403.03
Deduct 258 from 300 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 9:
The number 86 fits into 420 4 times, leaving a remainder of 76.
Use 4 as the next digit of our solution. 
Result so far: 2403.034
If we subtract 344 from 420, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Moving on to step 10:
If we divide 760 by 86, we get 8 and a remainder of 72.
Write down 8 as next digit of the result. 
Result so far: 2403.0348
Deduct 688 from 760 and we're left with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Step 11:
If we divide 720 by 86, we get 8 and a remainder of 32.
Use 8 as the next digit of our solution. 
Result so far: 2403.03488
The remainder is 32 after subtracting 688 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 2403.03488, with a leftover of 3.2e-05.