Let's divide 85973123 by 814
We're looking to find how many times 814 goes into 85973123.

On to step 1:
If we divide 8 by 814, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 814

Moving on to step 2:
814 can be fit into 85 0 times, resulting in a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Append the next digit (9) from the dividend to 85 and continue with: 859 / 814

Advancing to step 3:
When dividing 859 by 814, we get 1 with a remainder of 45.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 814 from 859, we get 45.
Bring next digit (7) of the dividend behind the 45 and repeat the process: 457 / 814

Moving on to step 4:
The number 814 fits into 457 0 times, leaving a remainder of 457.
Write down 0 as next digit of the result. 
Result so far: 10.0
Deduct 0 from 457 and we're left with 457.
Grab the next digit (3) from the dividend, add it to 457, then carry on: 4573 / 814

Going ahead to step 5:
814 goes into 4573 5 times with a remainder of 503.
Record the quotient 5 as the next digit in the result. 
Result so far: 105.0
Subtracting 4070 from 4573 leaves us with 503.
Include the next digit (1) from the dividend after 503, then repeat: 5031 / 814

On to step 6:
814 goes into 5031 6 times with a remainder of 147.
Put 6 as the next digit of the answer. 
Result so far: 1056.0
If we subtract 4884 from 5031, we get 147.
Fetch the next digit (2) from the dividend, attach it to 147 and continue: 1472 / 814

Let's proceed to step 7:
The number 814 fits into 1472 1 times, leaving a remainder of 658.
Record the quotient 1 as the next digit in the result. 
Result so far: 10561.0
The remainder is 658 after subtracting 814 from 1472.
Append the next digit (3) from the dividend to 658 and continue with: 6583 / 814

Advancing to step 8:
814 goes into 6583 8 times with a remainder of 71.
The next digit of our result is 8. 
Result so far: 105618.0
If we subtract 6512 from 6583, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Let's proceed to step 9:
The number 814 fits into 710 0 times, leaving a remainder of 710.
The number 0 becomes the next digit in our result. 
Result so far: 105618.0
The remainder is 710 after subtracting 0 from 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7100, and continue the process.

Let's proceed to step 10:
7100 divided by 814 is 8 with a remainder of 588.
Put 8 as the next digit of the answer. 
Result so far: 105618.08
If we subtract 6512 from 7100, we get 588.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5880, and continue the process.

Step 11:
814 can be fit into 5880 7 times, resulting in a remainder of 182.
Record the quotient 7 as the next digit in the result. 
Result so far: 105618.087
If we subtract 5698 from 5880, we get 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Going ahead to step 12:
If we divide 1820 by 814, we get 2 and a remainder of 192.
Record the quotient 2 as the next digit in the result. 
Result so far: 105618.0872
The remainder is 192 after subtracting 1628 from 1820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Moving on to step 13:
When dividing 1920 by 814, we get 2 with a remainder of 292.
The number 2 becomes the next digit in our result. 
Result so far: 105618.08722
If we take 1628 away from 1920, we end up with 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

After the division, we end up with 105618.08722 and a remainder of 0.000292.