We look at the division of 134494 by 86 
We want to figure out the number of times 134494 can be divided by 86.

Going ahead to step 1:
If we divide 1 by 86, we get 0 and a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (3) from the dividend and append it to 1, then repeat: 13 / 86

Going ahead to step 2:
86 goes into 13 0 times with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Append the next digit (4) from the dividend to 13 and continue with: 134 / 86

Moving on to step 3:
When dividing 134 by 86, we get 1 with a remainder of 48.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 86 from 134, we get 48.
Take the next digit (4) from the dividend and append it to 48, then repeat: 484 / 86

Let's proceed to step 4:
484 divided by 86 is 5 with a remainder of 54.
The next digit of our result is 5. 
Result so far: 15.0
The remainder is 54 after subtracting 430 from 484.
Grab the next digit (9) from the dividend, add it to 54, then carry on: 549 / 86

Moving on to step 5:
The number 86 fits into 549 6 times, leaving a remainder of 33.
Put 6 as the next digit of the answer. 
Result so far: 156.0
Subtract 516 from 549 to get 33.
Grab the next digit (4) from the dividend, add it to 33, then carry on: 334 / 86

Moving on to step 6:
If we divide 334 by 86, we get 3 and a remainder of 76.
The number 3 becomes the next digit in our result. 
Result so far: 1563.0
If we subtract 258 from 334, 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.

Advancing to step 7:
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: 1563.8
If we subtract 688 from 760, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Moving on to step 8:
If we divide 720 by 86, we get 8 and a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 1563.88
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 result is 1563.88 with a remainder of 0.032.