First, set up long division like so;
____
86|2072
Calculate 207 divided by 86, which is 2 with a remainder of 35.
2
____
86|2072
172
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35
Bring down the 2.
2
____
86|2072
172
------
352
Calculate 352 divided by 86, which is 4 with a remainder of 8
24
____
86|2072
172
------
352
344
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8
Therefore, 2072 divided by 86 is equal to 24 with a remainder of 8.