We're dividing 30648712 by 823 
We're looking to find how many times 823 goes into 30648712.

Let's proceed to step 1:
3 divided by 823 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 823

On to step 2:
823 can be fit into 30 0 times, resulting in a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 30, we end up with 30.
Include the next digit (6) from the dividend after 30, then repeat: 306 / 823

Let's proceed to step 3:
306 divided by 823 is 0 with a remainder of 306.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 306, we end up with 306.
Grab the next digit (4) from the dividend, add it to 306, then carry on: 3064 / 823

Going ahead to step 4:
If we divide 3064 by 823, we get 3 and a remainder of 595.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 2469 from 3064 to get 595.
Take the next digit (8) from the dividend and append it to 595, then repeat: 5958 / 823

Going ahead to step 5:
823 can be fit into 5958 7 times, resulting in a remainder of 197.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
Subtract 5761 from 5958 to get 197.
Fetch the next digit (7) from the dividend, attach it to 197 and continue: 1977 / 823

Advancing to step 6:
The number 823 fits into 1977 2 times, leaving a remainder of 331.
Write down 2 as next digit of the result. 
Result so far: 372.0
The remainder is 331 after subtracting 1646 from 1977.
Include the next digit (1) from the dividend after 331, then repeat: 3311 / 823

Step 7:
When dividing 3311 by 823, we get 4 with a remainder of 19.
The number 4 becomes the next digit in our result. 
Result so far: 3724.0
Deduct 3292 from 3311 and we're left with 19.
Take the next digit (2) from the dividend and append it to 19, then repeat: 192 / 823

Moving on to step 8:
The number 823 fits into 192 0 times, leaving a remainder of 192.
Write down 0 as next digit of the result. 
Result so far: 37240.0
If we take 0 away from 192, we end up with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Step 9:
1920 divided by 823 is 2 with a remainder of 274.
Record the quotient 2 as the next digit in the result. 
Result so far: 37240.2
Deduct 1646 from 1920 and we're left with 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Moving on to step 10:
The number 823 fits into 2740 3 times, leaving a remainder of 271.
Write down 3 as next digit of the result. 
Result so far: 37240.23
Subtract 2469 from 2740 to get 271.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2710, and continue the process.

Let's proceed to step 11:
823 goes into 2710 3 times with a remainder of 241.
Use 3 as the next digit of our solution. 
Result so far: 37240.233
If we take 2469 away from 2710, we end up with 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

The final result is 37240.233 with a remainder of 0.0241.