99765 ÷ 8 = 12470 R5
Alright, let's work through the division of 99765 by 8 step by step.

Step 1:
8 goes into 9 1 times with a remainder of 1.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 9 to get 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 8

Step 2:
8 goes into 19 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 12
Subtract 16 from 19 to get 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 8

Step 3:
8 goes into 37 4 times with a remainder of 5.
Write down 4 as next digit of of the result. 
Result so far: 124
Subtract 32 from 37 to get 5.
Bring next digit (6) of the dividend behind the 5 and repeat the process: 56 / 8

Step 4:
8 goes into 56 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 1247
Subtract 56 from 56 to get 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 8

Step 5:
8 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of of the result. 
Result so far: 12470
Subtract 0 from 5 to get 5.

The final result is 12470 with a remainder of 5.