We're dividing 86415880 by 265 
Our goal is to divide 86415880 by 265.

Advancing to step 1:
When dividing 8 by 265, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 265

Moving on to step 2:
86 divided by 265 is 0 with a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Grab the next digit (4) from the dividend, add it to 86, then carry on: 864 / 265

Step 3:
265 goes into 864 3 times with a remainder of 69.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 795 away from 864, we end up with 69.
Grab the next digit (1) from the dividend, add it to 69, then carry on: 691 / 265

Going ahead to step 4:
The number 265 fits into 691 2 times, leaving a remainder of 161.
The next digit of our result is 2. 
Result so far: 32.0
If we subtract 530 from 691, we get 161.
Grab the next digit (5) from the dividend, add it to 161, then carry on: 1615 / 265

Moving on to step 5:
When dividing 1615 by 265, we get 6 with a remainder of 25.
Write down 6 as next digit of the result. 
Result so far: 326.0
Deduct 1590 from 1615 and we're left with 25.
Grab the next digit (8) from the dividend, add it to 25, then carry on: 258 / 265

Step 6:
The number 265 fits into 258 0 times, leaving a remainder of 258.
The number 0 becomes the next digit in our result. 
Result so far: 3260.0
The remainder is 258 after subtracting 0 from 258.
Include the next digit (8) from the dividend after 258, then repeat: 2588 / 265

Step 7:
2588 divided by 265 is 9 with a remainder of 203.
Record the quotient 9 as the next digit in the result. 
Result so far: 32609.0
Subtracting 2385 from 2588 leaves us with 203.
Fetch the next digit (0) from the dividend, attach it to 203 and continue: 2030 / 265

On to step 8:
2030 divided by 265 is 7 with a remainder of 175.
The number 7 becomes the next digit in our result. 
Result so far: 326097.0
If we subtract 1855 from 2030, we get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Let's proceed to step 9:
1750 divided by 265 is 6 with a remainder of 160.
The number 6 becomes the next digit in our result. 
Result so far: 326097.6
Deduct 1590 from 1750 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Step 10:
The number 265 fits into 1600 6 times, leaving a remainder of 10.
The number 6 becomes the next digit in our result. 
Result so far: 326097.66
Subtract 1590 from 1600 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

In conclusion, the division gives 326097.66 with a balance of 0.01.