We're dividing 99610376 by 826 
We're looking to find how many times 826 goes into 99610376.

Let's proceed to step 1:
826 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 826

Let's proceed to step 2:
826 can be fit into 99 0 times, resulting in a remainder of 99.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 99, we end up with 99.
Bring next digit (6) of the dividend behind the 99 and repeat the process: 996 / 826

Going ahead to step 3:
When dividing 996 by 826, we get 1 with a remainder of 170.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 826 away from 996, we end up with 170.
Grab the next digit (1) from the dividend, add it to 170, then carry on: 1701 / 826

Let's proceed to step 4:
The number 826 fits into 1701 2 times, leaving a remainder of 49.
Write down 2 as next digit of the result. 
Result so far: 12.0
If we take 1652 away from 1701, we end up with 49.
Take the next digit (0) from the dividend and append it to 49, then repeat: 490 / 826

Going ahead to step 5:
When dividing 490 by 826, we get 0 with a remainder of 490.
The number 0 becomes the next digit in our result. 
Result so far: 120.0
If we subtract 0 from 490, we get 490.
Append the next digit (3) from the dividend to 490 and continue with: 4903 / 826

Step 6:
If we divide 4903 by 826, we get 5 and a remainder of 773.
The next digit of our result is 5. 
Result so far: 1205.0
If we take 4130 away from 4903, we end up with 773.
Bring next digit (7) of the dividend behind the 773 and repeat the process: 7737 / 826

Advancing to step 7:
826 goes into 7737 9 times with a remainder of 303.
Write down 9 as next digit of the result. 
Result so far: 12059.0
Deduct 7434 from 7737 and we're left with 303.
Fetch the next digit (6) from the dividend, attach it to 303 and continue: 3036 / 826

Step 8:
3036 divided by 826 is 3 with a remainder of 558.
The number 3 becomes the next digit in our result. 
Result so far: 120593.0
Deduct 2478 from 3036 and we're left with 558.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5580, and continue the process.

Advancing to step 9:
When dividing 5580 by 826, we get 6 with a remainder of 624.
The next digit of our result is 6. 
Result so far: 120593.6
Subtracting 4956 from 5580 leaves us with 624.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6240, and continue the process.

Step 10:
6240 divided by 826 is 7 with a remainder of 458.
The next digit of our result is 7. 
Result so far: 120593.67
Subtracting 5782 from 6240 leaves us with 458.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4580, and continue the process.

Let's proceed to step 11:
826 goes into 4580 5 times with a remainder of 450.
Put 5 as the next digit of the answer. 
Result so far: 120593.675
Subtract 4130 from 4580 to get 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

On to step 12:
If we divide 4500 by 826, we get 5 and a remainder of 370.
The number 5 becomes the next digit in our result. 
Result so far: 120593.6755
If we subtract 4130 from 4500, we get 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

After the division, we end up with 120593.6755 and a remainder of 0.0037.