204771 ÷ 86 
We're looking to find how many times 86 goes into 204771.

Moving on to step 1:
86 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 86

Advancing to step 2:
The number 86 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 86

Let's proceed to step 3:
If we divide 204 by 86, we get 2 and a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 172 from 204 leaves us with 32.
Fetch the next digit (7) from the dividend, attach it to 32 and continue: 327 / 86

Moving on to step 4:
86 goes into 327 3 times with a remainder of 69.
The next digit of our result is 3. 
Result so far: 23.0
The remainder is 69 after subtracting 258 from 327.
Append the next digit (7) from the dividend to 69 and continue with: 697 / 86

Moving on to step 5:
86 goes into 697 8 times with a remainder of 9.
Write down 8 as next digit of the result. 
Result so far: 238.0
If we take 688 away from 697, we end up with 9.
Fetch the next digit (1) from the dividend, attach it to 9 and continue: 91 / 86

Let's proceed to step 6:
91 divided by 86 is 1 with a remainder of 5.
The number 1 becomes the next digit in our result. 
Result so far: 2381.0
The remainder is 5 after subtracting 86 from 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 7:
86 goes into 50 0 times with a remainder of 50.
Put 0 as the next digit of the answer. 
Result so far: 2381.0
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 8:
If we divide 500 by 86, we get 5 and a remainder of 70.
The number 5 becomes the next digit in our result. 
Result so far: 2381.05
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.

Let's proceed to step 9:
The number 86 fits into 700 8 times, leaving a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 2381.058
Deduct 688 from 700 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 10:
86 can be fit into 120 1 times, resulting in a remainder of 34.
The next digit of our result is 1. 
Result so far: 2381.0581
If we subtract 86 from 120, we get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 11:
The number 86 fits into 340 3 times, leaving a remainder of 82.
Put 3 as the next digit of the answer. 
Result so far: 2381.05813
If we subtract 258 from 340, we get 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

On to step 12:
If we divide 820 by 86, we get 9 and a remainder of 46.
Write down 9 as next digit of the result. 
Result so far: 2381.058139
Subtract 774 from 820 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 13:
460 divided by 86 is 5 with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 2381.0581395
If we take 430 away from 460, we end up 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.

Let's proceed to step 14:
300 divided by 86 is 3 with a remainder of 42.
The next digit of our result is 3. 
Result so far: 2381.05813953
If we take 258 away from 300, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

After the division, we end up with 2381.05813953 and a remainder of 4.2e-08.