We look at the division of 86705144 by 826 
We're looking to find how many times 826 goes into 86705144.

Advancing to step 1:
The number 826 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 826

Moving on to step 2:
If we divide 86 by 826, we get 0 and a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Append the next digit (7) from the dividend to 86 and continue with: 867 / 826

Step 3:
826 goes into 867 1 times with a remainder of 41.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 826 from 867 leaves us with 41.
Grab the next digit (0) from the dividend, add it to 41, then carry on: 410 / 826

Going ahead to step 4:
When dividing 410 by 826, we get 0 with a remainder of 410.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we subtract 0 from 410, we get 410.
Append the next digit (5) from the dividend to 410 and continue with: 4105 / 826

Moving on to step 5:
If we divide 4105 by 826, we get 4 and a remainder of 801.
Record the quotient 4 as the next digit in the result. 
Result so far: 104.0
The remainder is 801 after subtracting 3304 from 4105.
Fetch the next digit (1) from the dividend, attach it to 801 and continue: 8011 / 826

On to step 6:
If we divide 8011 by 826, we get 9 and a remainder of 577.
Use 9 as the next digit of our solution. 
Result so far: 1049.0
Subtract 7434 from 8011 to get 577.
Grab the next digit (4) from the dividend, add it to 577, then carry on: 5774 / 826

On to step 7:
826 can be fit into 5774 6 times, resulting in a remainder of 818.
Put 6 as the next digit of the answer. 
Result so far: 10496.0
If we take 4956 away from 5774, we end up with 818.
Grab the next digit (4) from the dividend, add it to 818, then carry on: 8184 / 826

Advancing to step 8:
The number 826 fits into 8184 9 times, leaving a remainder of 750.
Write down 9 as next digit of the result. 
Result so far: 104969.0
Subtracting 7434 from 8184 leaves us with 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7500, and continue the process.

On to step 9:
826 goes into 7500 9 times with a remainder of 66.
Record the quotient 9 as the next digit in the result. 
Result so far: 104969.9
Subtract 7434 from 7500 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Moving on to step 10:
The number 826 fits into 660 0 times, leaving a remainder of 660.
The next digit of our result is 0. 
Result so far: 104969.9
Subtract 0 from 660 to get 660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6600, and continue the process.

Advancing to step 11:
826 can be fit into 6600 7 times, resulting in a remainder of 818.
Record the quotient 7 as the next digit in the result. 
Result so far: 104969.907
Subtract 5782 from 6600 to get 818.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8180, and continue the process.

Step 12:
8180 divided by 826 is 9 with a remainder of 746.
Use 9 as the next digit of our solution. 
Result so far: 104969.9079
If we take 7434 away from 8180, we end up with 746.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7460, and continue the process.

Going ahead to step 13:
826 can be fit into 7460 9 times, resulting in a remainder of 26.
Use 9 as the next digit of our solution. 
Result so far: 104969.90799
Subtract 7434 from 7460 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Our division results in 104969.90799 with a remaining 2.6e-05.