We're dividing 406924 by 86 
We want to figure out the number of times 406924 can be divided by 86.

Moving on to step 1:
If we divide 4 by 86, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 86

Step 2:
When dividing 40 by 86, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 86

Moving on to step 3:
86 goes into 406 4 times with a remainder of 62.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 344 from 406, we get 62.
Include the next digit (9) from the dividend after 62, then repeat: 629 / 86

Going ahead to step 4:
86 can be fit into 629 7 times, resulting in a remainder of 27.
The number 7 becomes the next digit in our result. 
Result so far: 47.0
If we take 602 away from 629, we end up with 27.
Bring next digit (2) of the dividend behind the 27 and repeat the process: 272 / 86

Advancing to step 5:
The number 86 fits into 272 3 times, leaving a remainder of 14.
The next digit of our result is 3. 
Result so far: 473.0
Subtracting 258 from 272 leaves us with 14.
Grab the next digit (4) from the dividend, add it to 14, then carry on: 144 / 86

Going ahead to step 6:
86 goes into 144 1 times with a remainder of 58.
Use 1 as the next digit of our solution. 
Result so far: 4731.0
Deduct 86 from 144 and we're left with 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 7:
580 divided by 86 is 6 with a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 4731.6
Subtracting 516 from 580 leaves us with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 8:
640 divided by 86 is 7 with a remainder of 38.
Record the quotient 7 as the next digit in the result. 
Result so far: 4731.67
If we take 602 away from 640, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 9:
86 can be fit into 380 4 times, resulting in a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 4731.674
Deduct 344 from 380 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 10:
When dividing 360 by 86, we get 4 with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 4731.6744
If we subtract 344 from 360, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 4731.6744 with a balance of 0.00016.