We look at the division of 823414 by 75 
We want to figure out the number of times 823414 can be divided by 75.

Step 1:
The number 75 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 75

Let's proceed to step 2:
The number 75 fits into 82 1 times, leaving a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 75 from 82 to get 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 75

Step 3:
75 goes into 73 0 times with a remainder of 73.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 73, we end up with 73.
Append the next digit (4) from the dividend to 73 and continue with: 734 / 75

Moving on to step 4:
If we divide 734 by 75, we get 9 and a remainder of 59.
Record the quotient 9 as the next digit in the result. 
Result so far: 109.0
If we take 675 away from 734, we end up with 59.
Grab the next digit (1) from the dividend, add it to 59, then carry on: 591 / 75

Moving on to step 5:
591 divided by 75 is 7 with a remainder of 66.
Use 7 as the next digit of our solution. 
Result so far: 1097.0
The remainder is 66 after subtracting 525 from 591.
Take the next digit (4) from the dividend and append it to 66, then repeat: 664 / 75

Going ahead to step 6:
The number 75 fits into 664 8 times, leaving a remainder of 64.
The next digit of our result is 8. 
Result so far: 10978.0
Deduct 600 from 664 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 7:
If we divide 640 by 75, we get 8 and a remainder of 40.
The next digit of our result is 8. 
Result so far: 10978.8
Subtracting 600 from 640 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 8:
75 goes into 400 5 times with a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 10978.85
Deduct 375 from 400 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 9:
If we divide 250 by 75, we get 3 and a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 10978.853
Subtract 225 from 250 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 10:
If we divide 250 by 75, we get 3 and a remainder of 25.
The next digit of our result is 3. 
Result so far: 10978.8533
If we subtract 225 from 250, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

After the division, we end up with 10978.8533 and a remainder of 0.00025.