We're dividing 83062940 by 400 
Let's see how many times 400 fits into 83062940.

Advancing to step 1:
If we divide 8 by 400, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (3) from the dividend after 8, then repeat: 83 / 400

Moving on to step 2:
If we divide 83 by 400, we get 0 and a remainder of 83.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 83 after subtracting 0 from 83.
Bring next digit (0) of the dividend behind the 83 and repeat the process: 830 / 400

Moving on to step 3:
When dividing 830 by 400, we get 2 with a remainder of 30.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 800 away from 830, we end up with 30.
Fetch the next digit (6) from the dividend, attach it to 30 and continue: 306 / 400

Step 4:
400 goes into 306 0 times with a remainder of 306.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we subtract 0 from 306, we get 306.
Take the next digit (2) from the dividend and append it to 306, then repeat: 3062 / 400

Moving on to step 5:
3062 divided by 400 is 7 with a remainder of 262.
Write down 7 as next digit of the result. 
Result so far: 207.0
Subtract 2800 from 3062 to get 262.
Fetch the next digit (9) from the dividend, attach it to 262 and continue: 2629 / 400

On to step 6:
400 goes into 2629 6 times with a remainder of 229.
Write down 6 as next digit of the result. 
Result so far: 2076.0
Subtract 2400 from 2629 to get 229.
Take the next digit (4) from the dividend and append it to 229, then repeat: 2294 / 400

On to step 7:
2294 divided by 400 is 5 with a remainder of 294.
The next digit of our result is 5. 
Result so far: 20765.0
If we take 2000 away from 2294, we end up with 294.
Include the next digit (0) from the dividend after 294, then repeat: 2940 / 400

Moving on to step 8:
The number 400 fits into 2940 7 times, leaving a remainder of 140.
The next digit of our result is 7. 
Result so far: 207657.0
If we take 2800 away from 2940, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 9:
1400 divided by 400 is 3 with a remainder of 200.
The number 3 becomes the next digit in our result. 
Result so far: 207657.3
If we take 1200 away from 1400, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 10:
2000 divided by 400 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 207657.35
The remainder is 0 after subtracting 2000 from 2000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
If we divide 0 by 400, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 207657.35
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
If we divide 0 by 400, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 207657.35
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 207657.35 with a remaining 0.0.