273232 divided by 86 
Our goal is to divide 273232 by 86.

Let's proceed to step 1:
The number 86 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 86

Going ahead to step 2:
86 goes into 27 0 times with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Include the next digit (3) from the dividend after 27, then repeat: 273 / 86

Going ahead to step 3:
273 divided by 86 is 3 with a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 15 after subtracting 258 from 273.
Fetch the next digit (2) from the dividend, attach it to 15 and continue: 152 / 86

Let's proceed to step 4:
The number 86 fits into 152 1 times, leaving a remainder of 66.
The next digit of our result is 1. 
Result so far: 31.0
Subtracting 86 from 152 leaves us with 66.
Grab the next digit (3) from the dividend, add it to 66, then carry on: 663 / 86

Moving on to step 5:
663 divided by 86 is 7 with a remainder of 61.
The number 7 becomes the next digit in our result. 
Result so far: 317.0
If we subtract 602 from 663, we get 61.
Append the next digit (2) from the dividend to 61 and continue with: 612 / 86

On to step 6:
86 can be fit into 612 7 times, resulting in a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 3177.0
If we subtract 602 from 612, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
The number 86 fits into 100 1 times, leaving a remainder of 14.
The number 1 becomes the next digit in our result. 
Result so far: 3177.1
Subtracting 86 from 100 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
86 can be fit into 140 1 times, resulting in a remainder of 54.
Write down 1 as next digit of the result. 
Result so far: 3177.11
The remainder is 54 after subtracting 86 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

In conclusion, the division gives 3177.11 with a balance of 0.054.