We look at the division of 723823 by 86 
We want to figure out the number of times 723823 can be divided by 86.

Going ahead to step 1:
When dividing 7 by 86, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (2) of the dividend behind the 7 and repeat the process: 72 / 86

Let's proceed to step 2:
86 can be fit into 72 0 times, resulting in a remainder of 72.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 72, we get 72.
Take the next digit (3) from the dividend and append it to 72, then repeat: 723 / 86

Moving on to step 3:
When dividing 723 by 86, we get 8 with a remainder of 35.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Deduct 688 from 723 and we're left with 35.
Take the next digit (8) from the dividend and append it to 35, then repeat: 358 / 86

Advancing to step 4:
86 can be fit into 358 4 times, resulting in a remainder of 14.
Use 4 as the next digit of our solution. 
Result so far: 84.0
If we take 344 away from 358, we end up with 14.
Grab the next digit (2) from the dividend, add it to 14, then carry on: 142 / 86

Moving on to step 5:
86 goes into 142 1 times with a remainder of 56.
Use 1 as the next digit of our solution. 
Result so far: 841.0
Subtracting 86 from 142 leaves us with 56.
Take the next digit (3) from the dividend and append it to 56, then repeat: 563 / 86

Moving on to step 6:
86 can be fit into 563 6 times, resulting in a remainder of 47.
Use 6 as the next digit of our solution. 
Result so far: 8416.0
If we subtract 516 from 563, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 7:
If we divide 470 by 86, we get 5 and a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 8416.5
The remainder is 40 after subtracting 430 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
400 divided by 86 is 4 with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 8416.54
The remainder is 56 after subtracting 344 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 9:
86 goes into 560 6 times with a remainder of 44.
The number 6 becomes the next digit in our result. 
Result so far: 8416.546
Subtracting 516 from 560 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 10:
When dividing 440 by 86, we get 5 with a remainder of 10.
The next digit of our result is 5. 
Result so far: 8416.5465
If we take 430 away from 440, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 11:
When dividing 100 by 86, we get 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 8416.54651
Subtract 86 from 100 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 12:
140 divided by 86 is 1 with a remainder of 54.
Record the quotient 1 as the next digit in the result. 
Result so far: 8416.546511
The remainder is 54 after subtracting 86 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Our division results in 8416.546511 with a remaining 5.4e-06.