We're dividing 85768678 by 926 
We want to figure out the number of times 85768678 can be divided by 926.

Going ahead to step 1:
When dividing 8 by 926, we get 0 with 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.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 926

Step 2:
926 goes into 85 0 times with a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Grab the next digit (7) from the dividend, add it to 85, then carry on: 857 / 926

Going ahead to step 3:
857 divided by 926 is 0 with a remainder of 857.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 857 leaves us with 857.
Append the next digit (6) from the dividend to 857 and continue with: 8576 / 926

Let's proceed to step 4:
926 can be fit into 8576 9 times, resulting in a remainder of 242.
Write down 9 as next digit of the result. 
Result so far: 9.0
The remainder is 242 after subtracting 8334 from 8576.
Append the next digit (8) from the dividend to 242 and continue with: 2428 / 926

Moving on to step 5:
If we divide 2428 by 926, we get 2 and a remainder of 576.
Record the quotient 2 as the next digit in the result. 
Result so far: 92.0
The remainder is 576 after subtracting 1852 from 2428.
Append the next digit (6) from the dividend to 576 and continue with: 5766 / 926

Let's proceed to step 6:
The number 926 fits into 5766 6 times, leaving a remainder of 210.
The next digit of our result is 6. 
Result so far: 926.0
Subtract 5556 from 5766 to get 210.
Bring next digit (7) of the dividend behind the 210 and repeat the process: 2107 / 926

Moving on to step 7:
926 can be fit into 2107 2 times, resulting in a remainder of 255.
Write down 2 as next digit of the result. 
Result so far: 9262.0
If we take 1852 away from 2107, we end up with 255.
Include the next digit (8) from the dividend after 255, then repeat: 2558 / 926

Going ahead to step 8:
If we divide 2558 by 926, we get 2 and a remainder of 706.
The next digit of our result is 2. 
Result so far: 92622.0
If we subtract 1852 from 2558, we get 706.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7060, and continue the process.

Going ahead to step 9:
926 can be fit into 7060 7 times, resulting in a remainder of 578.
The number 7 becomes the next digit in our result. 
Result so far: 92622.7
Subtracting 6482 from 7060 leaves us with 578.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5780, and continue the process.

Going ahead to step 10:
926 goes into 5780 6 times with a remainder of 224.
Use 6 as the next digit of our solution. 
Result so far: 92622.76
The remainder is 224 after subtracting 5556 from 5780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 11:
926 can be fit into 2240 2 times, resulting in a remainder of 388.
Write down 2 as next digit of the result. 
Result so far: 92622.762
Subtract 1852 from 2240 to get 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Step 12:
When dividing 3880 by 926, we get 4 with a remainder of 176.
The number 4 becomes the next digit in our result. 
Result so far: 92622.7624
If we take 3704 away from 3880, we end up with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Going ahead to step 13:
926 can be fit into 1760 1 times, resulting in a remainder of 834.
Record the quotient 1 as the next digit in the result. 
Result so far: 92622.76241
The remainder is 834 after subtracting 926 from 1760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8340, and continue the process.

Moving on to step 14:
The number 926 fits into 8340 9 times, leaving a remainder of 6.
The next digit of our result is 9. 
Result so far: 92622.762419
The remainder is 6 after subtracting 8334 from 8340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 15:
If we divide 60 by 926, we get 0 and a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 92622.762419
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 16:
When dividing 600 by 926, we get 0 with a remainder of 600.
Put 0 as the next digit of the answer. 
Result so far: 92622.762419
If we subtract 0 from 600, we get 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

Our division results in 92622.762419 with a remaining 6e-07.