We look at the division of 86523213 by 732 
We want to divide 86523213 by 732.

On to step 1:
When dividing 8 by 732, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 732

Going ahead to step 2:
If we divide 86 by 732, we get 0 and a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Grab the next digit (5) from the dividend, add it to 86, then carry on: 865 / 732

On to step 3:
732 can be fit into 865 1 times, resulting in a remainder of 133.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 732 from 865 and we're left with 133.
Take the next digit (2) from the dividend and append it to 133, then repeat: 1332 / 732

Moving on to step 4:
When dividing 1332 by 732, we get 1 with a remainder of 600.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 732 from 1332 and we're left with 600.
Include the next digit (3) from the dividend after 600, then repeat: 6003 / 732

Let's proceed to step 5:
732 can be fit into 6003 8 times, resulting in a remainder of 147.
Record the quotient 8 as the next digit in the result. 
Result so far: 118.0
If we subtract 5856 from 6003, we get 147.
Fetch the next digit (2) from the dividend, attach it to 147 and continue: 1472 / 732

Step 6:
When dividing 1472 by 732, we get 2 with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 1182.0
Subtracting 1464 from 1472 leaves us with 8.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 732

Step 7:
When dividing 81 by 732, we get 0 with a remainder of 81.
Use 0 as the next digit of our solution. 
Result so far: 11820.0
Deduct 0 from 81 and we're left with 81.
Append the next digit (3) from the dividend to 81 and continue with: 813 / 732

Moving on to step 8:
732 can be fit into 813 1 times, resulting in a remainder of 81.
Record the quotient 1 as the next digit in the result. 
Result so far: 118201.0
The remainder is 81 after subtracting 732 from 813.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Going ahead to step 9:
732 can be fit into 810 1 times, resulting in a remainder of 78.
Use 1 as the next digit of our solution. 
Result so far: 118201.1
The remainder is 78 after subtracting 732 from 810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 10:
When dividing 780 by 732, we get 1 with a remainder of 48.
Use 1 as the next digit of our solution. 
Result so far: 118201.11
If we take 732 away from 780, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final outcome is 118201.11, with a leftover of 0.048.