86974 ÷ 85 
Let's see how many times 85 fits into 86974.

On to step 1:
If we divide 8 by 85, we get 0 and a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 85

On to step 2:
86 divided by 85 is 1 with a remainder of 1.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 85 from 86 to get 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 85

Advancing to step 3:
When dividing 19 by 85, we get 0 with a remainder of 19.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
If we subtract 0 from 19, we get 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 85

Moving on to step 4:
85 goes into 197 2 times with a remainder of 27.
Use 2 as the next digit of our solution. 
Result so far: 102.0
Subtracting 170 from 197 leaves us with 27.
Include the next digit (4) from the dividend after 27, then repeat: 274 / 85

Moving on to step 5:
85 can be fit into 274 3 times, resulting in a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 1023.0
Deduct 255 from 274 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 6:
When dividing 190 by 85, we get 2 with a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 1023.2
If we subtract 170 from 190, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
When dividing 200 by 85, we get 2 with a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 1023.22
Subtracting 170 from 200 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final outcome is 1023.22, with a leftover of 0.03.