86854552 divided by 548 
Our goal is to divide 86854552 by 548.

Moving on to step 1:
548 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 548

Moving on to step 2:
If we divide 86 by 548, we get 0 and a remainder of 86.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 86 and we're left with 86.
Fetch the next digit (8) from the dividend, attach it to 86 and continue: 868 / 548

Step 3:
868 divided by 548 is 1 with a remainder of 320.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 548 away from 868, we end up with 320.
Append the next digit (5) from the dividend to 320 and continue with: 3205 / 548

Advancing to step 4:
3205 divided by 548 is 5 with a remainder of 465.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
If we subtract 2740 from 3205, we get 465.
Include the next digit (4) from the dividend after 465, then repeat: 4654 / 548

Moving on to step 5:
548 goes into 4654 8 times with a remainder of 270.
Write down 8 as next digit of the result. 
Result so far: 158.0
If we subtract 4384 from 4654, we get 270.
Append the next digit (5) from the dividend to 270 and continue with: 2705 / 548

Moving on to step 6:
The number 548 fits into 2705 4 times, leaving a remainder of 513.
Record the quotient 4 as the next digit in the result. 
Result so far: 1584.0
The remainder is 513 after subtracting 2192 from 2705.
Take the next digit (5) from the dividend and append it to 513, then repeat: 5135 / 548

Let's proceed to step 7:
When dividing 5135 by 548, we get 9 with a remainder of 203.
Record the quotient 9 as the next digit in the result. 
Result so far: 15849.0
If we take 4932 away from 5135, we end up with 203.
Bring next digit (2) of the dividend behind the 203 and repeat the process: 2032 / 548

Let's proceed to step 8:
If we divide 2032 by 548, we get 3 and a remainder of 388.
The next digit of our result is 3. 
Result so far: 158493.0
If we subtract 1644 from 2032, we get 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Step 9:
When dividing 3880 by 548, we get 7 with a remainder of 44.
Write down 7 as next digit of the result. 
Result so far: 158493.7
The remainder is 44 after subtracting 3836 from 3880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 10:
If we divide 440 by 548, we get 0 and a remainder of 440.
Put 0 as the next digit of the answer. 
Result so far: 158493.7
The remainder is 440 after subtracting 0 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

On to step 11:
If we divide 4400 by 548, we get 8 and a remainder of 16.
The number 8 becomes the next digit in our result. 
Result so far: 158493.708
If we subtract 4384 from 4400, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 12:
If we divide 160 by 548, we get 0 and a remainder of 160.
Write down 0 as next digit of the result. 
Result so far: 158493.708
Subtract 0 from 160 to 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.

On to step 13:
1600 divided by 548 is 2 with a remainder of 504.
The next digit of our result is 2. 
Result so far: 158493.70802
The remainder is 504 after subtracting 1096 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Going ahead to step 14:
If we divide 5040 by 548, we get 9 and a remainder of 108.
Put 9 as the next digit of the answer. 
Result so far: 158493.708029
Subtracting 4932 from 5040 leaves us with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Let's proceed to step 15:
The number 548 fits into 1080 1 times, leaving a remainder of 532.
Write down 1 as next digit of the result. 
Result so far: 158493.7080291
Subtracting 548 from 1080 leaves us with 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

On to step 16:
The number 548 fits into 5320 9 times, leaving a remainder of 388.
Record the quotient 9 as the next digit in the result. 
Result so far: 158493.70802919
Deduct 4932 from 5320 and we're left with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

In conclusion, the division gives 158493.70802919 with a balance of 3.88e-07.