86487286 ÷ 515 
We want to figure out the number of times 86487286 can be divided by 515.

On to step 1:
515 goes into 8 0 times with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 515

Step 2:
If we divide 86 by 515, we get 0 and a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Grab the next digit (4) from the dividend, add it to 86, then carry on: 864 / 515

Advancing to step 3:
515 goes into 864 1 times with a remainder of 349.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 515 from 864, we get 349.
Include the next digit (8) from the dividend after 349, then repeat: 3498 / 515

Going ahead to step 4:
The number 515 fits into 3498 6 times, leaving a remainder of 408.
Write down 6 as next digit of the result. 
Result so far: 16.0
Deduct 3090 from 3498 and we're left with 408.
Include the next digit (7) from the dividend after 408, then repeat: 4087 / 515

On to step 5:
The number 515 fits into 4087 7 times, leaving a remainder of 482.
Put 7 as the next digit of the answer. 
Result so far: 167.0
The remainder is 482 after subtracting 3605 from 4087.
Fetch the next digit (2) from the dividend, attach it to 482 and continue: 4822 / 515

On to step 6:
If we divide 4822 by 515, we get 9 and a remainder of 187.
The next digit of our result is 9. 
Result so far: 1679.0
Deduct 4635 from 4822 and we're left with 187.
Take the next digit (8) from the dividend and append it to 187, then repeat: 1878 / 515

On to step 7:
515 goes into 1878 3 times with a remainder of 333.
Put 3 as the next digit of the answer. 
Result so far: 16793.0
If we subtract 1545 from 1878, we get 333.
Include the next digit (6) from the dividend after 333, then repeat: 3336 / 515

Going ahead to step 8:
If we divide 3336 by 515, we get 6 and a remainder of 246.
Record the quotient 6 as the next digit in the result. 
Result so far: 167936.0
Subtracting 3090 from 3336 leaves us with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Step 9:
515 can be fit into 2460 4 times, resulting in a remainder of 400.
Record the quotient 4 as the next digit in the result. 
Result so far: 167936.4
Subtract 2060 from 2460 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 10:
When dividing 4000 by 515, we get 7 with a remainder of 395.
The next digit of our result is 7. 
Result so far: 167936.47
Subtracting 3605 from 4000 leaves us with 395.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3950, and continue the process.

Going ahead to step 11:
515 goes into 3950 7 times with a remainder of 345.
Write down 7 as next digit of the result. 
Result so far: 167936.477
If we subtract 3605 from 3950, we get 345.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3450, and continue the process.

In conclusion, the division gives 167936.477 with a balance of 0.0345.