268520 ÷ 86 
Our goal is to divide 268520 by 86.

Let's proceed to step 1:
If we divide 2 by 86, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (6) from the dividend after 2, then repeat: 26 / 86

Let's proceed to step 2:
If we divide 26 by 86, we get 0 and a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Take the next digit (8) from the dividend and append it to 26, then repeat: 268 / 86

Advancing to step 3:
86 can be fit into 268 3 times, resulting in a remainder of 10.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we take 258 away from 268, we end up with 10.
Append the next digit (5) from the dividend to 10 and continue with: 105 / 86

Step 4:
If we divide 105 by 86, we get 1 and a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 31.0
If we take 86 away from 105, we end up with 19.
Grab the next digit (2) from the dividend, add it to 19, then carry on: 192 / 86

Advancing to step 5:
If we divide 192 by 86, we get 2 and a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 312.0
Deduct 172 from 192 and we're left with 20.
Grab the next digit (0) from the dividend, add it to 20, then carry on: 200 / 86

Step 6:
When dividing 200 by 86, we get 2 with a remainder of 28.
The next digit of our result is 2. 
Result so far: 3122.0
Subtracting 172 from 200 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 7:
280 divided by 86 is 3 with a remainder of 22.
Use 3 as the next digit of our solution. 
Result so far: 3122.3
Subtracting 258 from 280 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 8:
86 can be fit into 220 2 times, resulting in a remainder of 48.
Write down 2 as next digit of the result. 
Result so far: 3122.32
The remainder is 48 after subtracting 172 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 9:
86 goes into 480 5 times with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 3122.325
Deduct 430 from 480 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 10:
The number 86 fits into 500 5 times, leaving a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 3122.3255
Subtract 430 from 500 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final result is 3122.3255 with a remainder of 0.0007.