32394 ÷ 86 
We're looking to find how many times 86 goes into 32394.

Going ahead to step 1:
86 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 86

On to step 2:
86 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Bring next digit (3) of the dividend behind the 32 and repeat the process: 323 / 86

Moving on to step 3:
86 goes into 323 3 times with a remainder of 65.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 258 from 323, we get 65.
Include the next digit (9) from the dividend after 65, then repeat: 659 / 86

Moving on to step 4:
86 goes into 659 7 times with a remainder of 57.
Use 7 as the next digit of our solution. 
Result so far: 37.0
The remainder is 57 after subtracting 602 from 659.
Take the next digit (4) from the dividend and append it to 57, then repeat: 574 / 86

Let's proceed to step 5:
86 goes into 574 6 times with a remainder of 58.
The next digit of our result is 6. 
Result so far: 376.0
The remainder is 58 after subtracting 516 from 574.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

On to step 6:
580 divided by 86 is 6 with a remainder of 64.
Put 6 as the next digit of the answer. 
Result so far: 376.6
The remainder is 64 after subtracting 516 from 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 7:
When dividing 640 by 86, we get 7 with a remainder of 38.
The next digit of our result is 7. 
Result so far: 376.67
Deduct 602 from 640 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 8:
380 divided by 86 is 4 with a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 376.674
Subtract 344 from 380 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 9:
The number 86 fits into 360 4 times, leaving a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 376.6744
Subtract 344 from 360 to 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.

The final outcome is 376.6744, with a leftover of 0.00016.