We look at the division of 86276328 by 317 
We want to divide 86276328 by 317.

On to step 1:
8 divided by 317 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 317

On to step 2:
317 can be fit into 86 0 times, resulting in 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.
Take the next digit (2) from the dividend and append it to 86, then repeat: 862 / 317

Going ahead to step 3:
317 goes into 862 2 times with a remainder of 228.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 634 from 862, we get 228.
Fetch the next digit (7) from the dividend, attach it to 228 and continue: 2287 / 317

Going ahead to step 4:
The number 317 fits into 2287 7 times, leaving a remainder of 68.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
Subtract 2219 from 2287 to get 68.
Bring next digit (6) of the dividend behind the 68 and repeat the process: 686 / 317

On to step 5:
The number 317 fits into 686 2 times, leaving a remainder of 52.
The number 2 becomes the next digit in our result. 
Result so far: 272.0
The remainder is 52 after subtracting 634 from 686.
Take the next digit (3) from the dividend and append it to 52, then repeat: 523 / 317

Advancing to step 6:
When dividing 523 by 317, we get 1 with a remainder of 206.
Record the quotient 1 as the next digit in the result. 
Result so far: 2721.0
Subtract 317 from 523 to get 206.
Grab the next digit (2) from the dividend, add it to 206, then carry on: 2062 / 317

Going ahead to step 7:
317 goes into 2062 6 times with a remainder of 160.
Use 6 as the next digit of our solution. 
Result so far: 27216.0
If we subtract 1902 from 2062, we get 160.
Grab the next digit (8) from the dividend, add it to 160, then carry on: 1608 / 317

Advancing to step 8:
The number 317 fits into 1608 5 times, leaving a remainder of 23.
Record the quotient 5 as the next digit in the result. 
Result so far: 272165.0
If we take 1585 away from 1608, we end up with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 9:
The number 317 fits into 230 0 times, leaving a remainder of 230.
Record the quotient 0 as the next digit in the result. 
Result so far: 272165.0
If we take 0 away from 230, we end up with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 10:
The number 317 fits into 2300 7 times, leaving a remainder of 81.
Write down 7 as next digit of the result. 
Result so far: 272165.07
Subtract 2219 from 2300 to get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Going ahead to step 11:
317 goes into 810 2 times with a remainder of 176.
The number 2 becomes the next digit in our result. 
Result so far: 272165.072
Subtract 634 from 810 to get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Advancing to step 12:
1760 divided by 317 is 5 with a remainder of 175.
Write down 5 as next digit of the result. 
Result so far: 272165.0725
If we subtract 1585 from 1760, 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.

Moving on to step 13:
317 can be fit into 1750 5 times, resulting in a remainder of 165.
The number 5 becomes the next digit in our result. 
Result so far: 272165.07255
If we take 1585 away from 1750, we end up with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

The final result is 272165.07255 with a remainder of 0.000165.