We divide 86319831 by 726
We want to figure out the number of times 86319831 can be divided by 726.

Going ahead to step 1:
When dividing 8 by 726, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 726

Let's proceed to step 2:
726 goes into 86 0 times with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Include the next digit (3) from the dividend after 86, then repeat: 863 / 726

Going ahead to step 3:
When dividing 863 by 726, we get 1 with a remainder of 137.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 726 from 863 to get 137.
Take the next digit (1) from the dividend and append it to 137, then repeat: 1371 / 726

Going ahead to step 4:
When dividing 1371 by 726, we get 1 with a remainder of 645.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
The remainder is 645 after subtracting 726 from 1371.
Take the next digit (9) from the dividend and append it to 645, then repeat: 6459 / 726

Let's proceed to step 5:
The number 726 fits into 6459 8 times, leaving a remainder of 651.
Record the quotient 8 as the next digit in the result. 
Result so far: 118.0
Deduct 5808 from 6459 and we're left with 651.
Include the next digit (8) from the dividend after 651, then repeat: 6518 / 726

On to step 6:
726 can be fit into 6518 8 times, resulting in a remainder of 710.
Put 8 as the next digit of the answer. 
Result so far: 1188.0
Subtract 5808 from 6518 to get 710.
Bring next digit (3) of the dividend behind the 710 and repeat the process: 7103 / 726

On to step 7:
7103 divided by 726 is 9 with a remainder of 569.
Use 9 as the next digit of our solution. 
Result so far: 11889.0
The remainder is 569 after subtracting 6534 from 7103.
Take the next digit (1) from the dividend and append it to 569, then repeat: 5691 / 726

Going ahead to step 8:
When dividing 5691 by 726, we get 7 with a remainder of 609.
Write down 7 as next digit of the result. 
Result so far: 118897.0
The remainder is 609 after subtracting 5082 from 5691.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6090, and continue the process.

Step 9:
6090 divided by 726 is 8 with a remainder of 282.
Use 8 as the next digit of our solution. 
Result so far: 118897.8
Subtract 5808 from 6090 to get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Advancing to step 10:
726 goes into 2820 3 times with a remainder of 642.
The next digit of our result is 3. 
Result so far: 118897.83
The remainder is 642 after subtracting 2178 from 2820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6420, and continue the process.

Going ahead to step 11:
6420 divided by 726 is 8 with a remainder of 612.
Put 8 as the next digit of the answer. 
Result so far: 118897.838
Subtracting 5808 from 6420 leaves us with 612.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6120, and continue the process.

Moving on to step 12:
When dividing 6120 by 726, we get 8 with a remainder of 312.
Put 8 as the next digit of the answer. 
Result so far: 118897.8388
The remainder is 312 after subtracting 5808 from 6120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

Our division results in 118897.8388 with a remaining 0.00312.