We look at the division of 58661467 by 827 
We want to divide 58661467 by 827.

Step 1:
827 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (8) from the dividend to 5 and continue with: 58 / 827

On to step 2:
If we divide 58 by 827, we get 0 and a remainder of 58.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 58 to get 58.
Grab the next digit (6) from the dividend, add it to 58, then carry on: 586 / 827

Step 3:
586 divided by 827 is 0 with a remainder of 586.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 586 after subtracting 0 from 586.
Include the next digit (6) from the dividend after 586, then repeat: 5866 / 827

Step 4:
5866 divided by 827 is 7 with a remainder of 77.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtracting 5789 from 5866 leaves us with 77.
Include the next digit (1) from the dividend after 77, then repeat: 771 / 827

Advancing to step 5:
827 can be fit into 771 0 times, resulting in a remainder of 771.
The number 0 becomes the next digit in our result. 
Result so far: 70.0
If we subtract 0 from 771, we get 771.
Include the next digit (4) from the dividend after 771, then repeat: 7714 / 827

Let's proceed to step 6:
When dividing 7714 by 827, we get 9 with a remainder of 271.
Put 9 as the next digit of the answer. 
Result so far: 709.0
Subtract 7443 from 7714 to get 271.
Include the next digit (6) from the dividend after 271, then repeat: 2716 / 827

Let's proceed to step 7:
2716 divided by 827 is 3 with a remainder of 235.
The number 3 becomes the next digit in our result. 
Result so far: 7093.0
Subtracting 2481 from 2716 leaves us with 235.
Fetch the next digit (7) from the dividend, attach it to 235 and continue: 2357 / 827

Step 8:
If we divide 2357 by 827, we get 2 and a remainder of 703.
The next digit of our result is 2. 
Result so far: 70932.0
If we subtract 1654 from 2357, we get 703.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7030, and continue the process.

Moving on to step 9:
827 goes into 7030 8 times with a remainder of 414.
The next digit of our result is 8. 
Result so far: 70932.8
The remainder is 414 after subtracting 6616 from 7030.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

Moving on to step 10:
827 goes into 4140 5 times with a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 70932.85
If we take 4135 away from 4140, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 11:
827 goes into 50 0 times with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 70932.85
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 12:
When dividing 500 by 827, we get 0 with a remainder of 500.
Write down 0 as next digit of the result. 
Result so far: 70932.85
If we take 0 away from 500, we end up with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

In conclusion, the division gives 70932.85 with a balance of 0.005.