We're dividing 86214706 by 360 
Our goal is to divide 86214706 by 360.

Step 1:
360 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 360

Advancing to step 2:
360 goes into 86 0 times with a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Bring next digit (2) of the dividend behind the 86 and repeat the process: 862 / 360

On to step 3:
862 divided by 360 is 2 with a remainder of 142.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 720 away from 862, we end up with 142.
Fetch the next digit (1) from the dividend, attach it to 142 and continue: 1421 / 360

On to step 4:
The number 360 fits into 1421 3 times, leaving a remainder of 341.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
Subtract 1080 from 1421 to get 341.
Take the next digit (4) from the dividend and append it to 341, then repeat: 3414 / 360

Advancing to step 5:
3414 divided by 360 is 9 with a remainder of 174.
Record the quotient 9 as the next digit in the result. 
Result so far: 239.0
If we subtract 3240 from 3414, we get 174.
Bring next digit (7) of the dividend behind the 174 and repeat the process: 1747 / 360

Going ahead to step 6:
If we divide 1747 by 360, we get 4 and a remainder of 307.
Write down 4 as next digit of the result. 
Result so far: 2394.0
If we subtract 1440 from 1747, we get 307.
Include the next digit (0) from the dividend after 307, then repeat: 3070 / 360

Going ahead to step 7:
When dividing 3070 by 360, we get 8 with a remainder of 190.
The number 8 becomes the next digit in our result. 
Result so far: 23948.0
Subtracting 2880 from 3070 leaves us with 190.
Grab the next digit (6) from the dividend, add it to 190, then carry on: 1906 / 360

Going ahead to step 8:
360 goes into 1906 5 times with a remainder of 106.
Write down 5 as next digit of the result. 
Result so far: 239485.0
If we subtract 1800 from 1906, we get 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Let's proceed to step 9:
1060 divided by 360 is 2 with a remainder of 340.
Put 2 as the next digit of the answer. 
Result so far: 239485.2
If we take 720 away from 1060, we end up 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.

On to step 10:
When dividing 3400 by 360, we get 9 with a remainder of 160.
Use 9 as the next digit of our solution. 
Result so far: 239485.29
The remainder is 160 after subtracting 3240 from 3400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 11:
When dividing 1600 by 360, we get 4 with a remainder of 160.
Use 4 as the next digit of our solution. 
Result so far: 239485.294
If we take 1440 away from 1600, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Going ahead to step 12:
360 goes into 1600 4 times with a remainder of 160.
Put 4 as the next digit of the answer. 
Result so far: 239485.2944
If we subtract 1440 from 1600, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final outcome is 239485.2944, with a leftover of 0.0016.