82678726 ÷ 520 
We're looking to find how many times 520 goes into 82678726.

Moving on to step 1:
If we divide 8 by 520, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (2) from the dividend after 8, then repeat: 82 / 520

On to step 2:
The number 520 fits into 82 0 times, leaving a remainder of 82.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 82 leaves us with 82.
Append the next digit (6) from the dividend to 82 and continue with: 826 / 520

Going ahead to step 3:
826 divided by 520 is 1 with a remainder of 306.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 520 from 826 and we're left with 306.
Include the next digit (7) from the dividend after 306, then repeat: 3067 / 520

On to step 4:
520 goes into 3067 5 times with a remainder of 467.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Subtract 2600 from 3067 to get 467.
Bring next digit (8) of the dividend behind the 467 and repeat the process: 4678 / 520

Moving on to step 5:
The number 520 fits into 4678 8 times, leaving a remainder of 518.
Write down 8 as next digit of the result. 
Result so far: 158.0
The remainder is 518 after subtracting 4160 from 4678.
Include the next digit (7) from the dividend after 518, then repeat: 5187 / 520

Let's proceed to step 6:
520 goes into 5187 9 times with a remainder of 507.
Use 9 as the next digit of our solution. 
Result so far: 1589.0
If we take 4680 away from 5187, we end up with 507.
Grab the next digit (2) from the dividend, add it to 507, then carry on: 5072 / 520

On to step 7:
520 can be fit into 5072 9 times, resulting in a remainder of 392.
The number 9 becomes the next digit in our result. 
Result so far: 15899.0
Subtracting 4680 from 5072 leaves us with 392.
Include the next digit (6) from the dividend after 392, then repeat: 3926 / 520

On to step 8:
520 goes into 3926 7 times with a remainder of 286.
The number 7 becomes the next digit in our result. 
Result so far: 158997.0
If we subtract 3640 from 3926, we get 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Let's proceed to step 9:
520 goes into 2860 5 times with a remainder of 260.
Use 5 as the next digit of our solution. 
Result so far: 158997.5
Deduct 2600 from 2860 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Moving on to step 10:
When dividing 2600 by 520, we get 5 with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 158997.55
If we subtract 2600 from 2600, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 158997.55, with a leftover of 0.0.