86023452 ÷ 409 
We want to figure out the number of times 86023452 can be divided by 409.

Step 1:
8 divided by 409 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 409

Advancing to step 2:
The number 409 fits into 86 0 times, leaving a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Grab the next digit (0) from the dividend, add it to 86, then carry on: 860 / 409

Step 3:
860 divided by 409 is 2 with a remainder of 42.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 818 from 860 to get 42.
Bring next digit (2) of the dividend behind the 42 and repeat the process: 422 / 409

Step 4:
409 can be fit into 422 1 times, resulting in a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 21.0
If we subtract 409 from 422, we get 13.
Grab the next digit (3) from the dividend, add it to 13, then carry on: 133 / 409

Step 5:
133 divided by 409 is 0 with a remainder of 133.
Use 0 as the next digit of our solution. 
Result so far: 210.0
Subtract 0 from 133 to get 133.
Append the next digit (4) from the dividend to 133 and continue with: 1334 / 409

Step 6:
1334 divided by 409 is 3 with a remainder of 107.
The number 3 becomes the next digit in our result. 
Result so far: 2103.0
Deduct 1227 from 1334 and we're left with 107.
Bring next digit (5) of the dividend behind the 107 and repeat the process: 1075 / 409

On to step 7:
If we divide 1075 by 409, we get 2 and a remainder of 257.
Put 2 as the next digit of the answer. 
Result so far: 21032.0
If we subtract 818 from 1075, we get 257.
Take the next digit (2) from the dividend and append it to 257, then repeat: 2572 / 409

Going ahead to step 8:
409 can be fit into 2572 6 times, resulting in a remainder of 118.
Write down 6 as next digit of the result. 
Result so far: 210326.0
Subtracting 2454 from 2572 leaves us with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Let's proceed to step 9:
When dividing 1180 by 409, we get 2 with a remainder of 362.
Use 2 as the next digit of our solution. 
Result so far: 210326.2
If we subtract 818 from 1180, we get 362.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3620, and continue the process.

Step 10:
3620 divided by 409 is 8 with a remainder of 348.
Record the quotient 8 as the next digit in the result. 
Result so far: 210326.28
Subtracting 3272 from 3620 leaves us with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Let's proceed to step 11:
3480 divided by 409 is 8 with a remainder of 208.
Put 8 as the next digit of the answer. 
Result so far: 210326.288
The remainder is 208 after subtracting 3272 from 3480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

After the division, we end up with 210326.288 and a remainder of 0.0208.