230981 ÷ 86 
We want to divide 230981 by 86.

On to step 1:
If we divide 2 by 86, we get 0 and a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 86

Moving on to step 2:
If we divide 23 by 86, we get 0 and a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 23 to get 23.
Take the next digit (0) from the dividend and append it to 23, then repeat: 230 / 86

Moving on to step 3:
When dividing 230 by 86, we get 2 with a remainder of 58.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 172 away from 230, we end up with 58.
Grab the next digit (9) from the dividend, add it to 58, then carry on: 589 / 86

On to step 4:
86 can be fit into 589 6 times, resulting in a remainder of 73.
Use 6 as the next digit of our solution. 
Result so far: 26.0
The remainder is 73 after subtracting 516 from 589.
Fetch the next digit (8) from the dividend, attach it to 73 and continue: 738 / 86

On to step 5:
86 goes into 738 8 times with a remainder of 50.
The number 8 becomes the next digit in our result. 
Result so far: 268.0
If we subtract 688 from 738, we get 50.
Take the next digit (1) from the dividend and append it to 50, then repeat: 501 / 86

Moving on to step 6:
If we divide 501 by 86, we get 5 and a remainder of 71.
Put 5 as the next digit of the answer. 
Result so far: 2685.0
Subtract 430 from 501 to get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Let's proceed to step 7:
710 divided by 86 is 8 with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 2685.8
Deduct 688 from 710 and we're left 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.

Going ahead to step 8:
The number 86 fits into 220 2 times, leaving a remainder of 48.
The number 2 becomes the next digit in our result. 
Result so far: 2685.82
If we take 172 away from 220, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 9:
If we divide 480 by 86, we get 5 and a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 2685.825
If we subtract 430 from 480, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 10:
The number 86 fits into 500 5 times, leaving a remainder of 70.
The next digit of our result is 5. 
Result so far: 2685.8255
If we subtract 430 from 500, we 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.

In conclusion, the division gives 2685.8255 with a balance of 0.0007.