86858286 ÷ 520 
We want to figure out the number of times 86858286 can be divided by 520.

Let's proceed to step 1:
If we divide 8 by 520, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 520

Let's proceed to step 2:
520 can be fit into 86 0 times, resulting in a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Append the next digit (8) from the dividend to 86 and continue with: 868 / 520

On to step 3:
868 divided by 520 is 1 with a remainder of 348.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 520 from 868 to get 348.
Append the next digit (5) from the dividend to 348 and continue with: 3485 / 520

Advancing to step 4:
3485 divided by 520 is 6 with a remainder of 365.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
If we take 3120 away from 3485, we end up with 365.
Append the next digit (8) from the dividend to 365 and continue with: 3658 / 520

Advancing to step 5:
The number 520 fits into 3658 7 times, leaving a remainder of 18.
Use 7 as the next digit of our solution. 
Result so far: 167.0
Subtracting 3640 from 3658 leaves us with 18.
Grab the next digit (2) from the dividend, add it to 18, then carry on: 182 / 520

Moving on to step 6:
The number 520 fits into 182 0 times, leaving a remainder of 182.
The number 0 becomes the next digit in our result. 
Result so far: 1670.0
If we take 0 away from 182, we end up with 182.
Bring next digit (8) of the dividend behind the 182 and repeat the process: 1828 / 520

Moving on to step 7:
520 goes into 1828 3 times with a remainder of 268.
The next digit of our result is 3. 
Result so far: 16703.0
Subtract 1560 from 1828 to get 268.
Grab the next digit (6) from the dividend, add it to 268, then carry on: 2686 / 520

Going ahead to step 8:
If we divide 2686 by 520, we get 5 and a remainder of 86.
The number 5 becomes the next digit in our result. 
Result so far: 167035.0
Subtract 2600 from 2686 to get 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

Let's proceed to step 9:
The number 520 fits into 860 1 times, leaving a remainder of 340.
Put 1 as the next digit of the answer. 
Result so far: 167035.1
Subtracting 520 from 860 leaves us with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Advancing to step 10:
When dividing 3400 by 520, we get 6 with a remainder of 280.
Use 6 as the next digit of our solution. 
Result so far: 167035.16
Deduct 3120 from 3400 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 11:
520 goes into 2800 5 times with a remainder of 200.
Put 5 as the next digit of the answer. 
Result so far: 167035.165
Deduct 2600 from 2800 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 12:
520 goes into 2000 3 times with a remainder of 440.
Use 3 as the next digit of our solution. 
Result so far: 167035.1653
Subtract 1560 from 2000 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

On to step 13:
The number 520 fits into 4400 8 times, leaving a remainder of 240.
The number 8 becomes the next digit in our result. 
Result so far: 167035.16538
Subtracting 4160 from 4400 leaves us with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 14:
2400 divided by 520 is 4 with a remainder of 320.
Record the quotient 4 as the next digit in the result. 
Result so far: 167035.165384
If we subtract 2080 from 2400, we get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Advancing to step 15:
520 can be fit into 3200 6 times, resulting in a remainder of 80.
Write down 6 as next digit of the result. 
Result so far: 167035.1653846
Deduct 3120 from 3200 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 16:
800 divided by 520 is 1 with a remainder of 280.
The next digit of our result is 1. 
Result so far: 167035.16538461
If we take 520 away from 800, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

The final result is 167035.16538461 with a remainder of 2.8e-07.