We look at the division of 71220212 by 823 
Let's see how many times 823 fits into 71220212.

On to step 1:
When dividing 7 by 823, we get 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 823

On to step 2:
When dividing 71 by 823, we get 0 with a remainder of 71.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 71, we get 71.
Take the next digit (2) from the dividend and append it to 71, then repeat: 712 / 823

Step 3:
If we divide 712 by 823, we get 0 and a remainder of 712.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 712 to get 712.
Fetch the next digit (2) from the dividend, attach it to 712 and continue: 7122 / 823

Let's proceed to step 4:
7122 divided by 823 is 8 with a remainder of 538.
Use 8 as the next digit of our solution. 
Result so far: 8.0
The remainder is 538 after subtracting 6584 from 7122.
Include the next digit (0) from the dividend after 538, then repeat: 5380 / 823

Let's proceed to step 5:
If we divide 5380 by 823, we get 6 and a remainder of 442.
Use 6 as the next digit of our solution. 
Result so far: 86.0
Subtracting 4938 from 5380 leaves us with 442.
Fetch the next digit (2) from the dividend, attach it to 442 and continue: 4422 / 823

Let's proceed to step 6:
If we divide 4422 by 823, we get 5 and a remainder of 307.
Write down 5 as next digit of the result. 
Result so far: 865.0
Subtracting 4115 from 4422 leaves us with 307.
Bring next digit (1) of the dividend behind the 307 and repeat the process: 3071 / 823

Advancing to step 7:
823 can be fit into 3071 3 times, resulting in a remainder of 602.
Record the quotient 3 as the next digit in the result. 
Result so far: 8653.0
Subtract 2469 from 3071 to get 602.
Fetch the next digit (2) from the dividend, attach it to 602 and continue: 6022 / 823

Advancing to step 8:
If we divide 6022 by 823, we get 7 and a remainder of 261.
Write down 7 as next digit of the result. 
Result so far: 86537.0
If we subtract 5761 from 6022, we get 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

Step 9:
823 can be fit into 2610 3 times, resulting in a remainder of 141.
Put 3 as the next digit of the answer. 
Result so far: 86537.3
Deduct 2469 from 2610 and we're left with 141.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1410, and continue the process.

Step 10:
1410 divided by 823 is 1 with a remainder of 587.
Record the quotient 1 as the next digit in the result. 
Result so far: 86537.31
Deduct 823 from 1410 and we're left with 587.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5870, and continue the process.

Step 11:
When dividing 5870 by 823, we get 7 with a remainder of 109.
Put 7 as the next digit of the answer. 
Result so far: 86537.317
Deduct 5761 from 5870 and we're left with 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Advancing to step 12:
If we divide 1090 by 823, we get 1 and a remainder of 267.
The next digit of our result is 1. 
Result so far: 86537.3171
If we subtract 823 from 1090, we get 267.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2670, and continue the process.

Advancing to step 13:
823 goes into 2670 3 times with a remainder of 201.
Use 3 as the next digit of our solution. 
Result so far: 86537.31713
If we subtract 2469 from 2670, we get 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

On to step 14:
When dividing 2010 by 823, we get 2 with a remainder of 364.
Put 2 as the next digit of the answer. 
Result so far: 86537.317132
Deduct 1646 from 2010 and we're left with 364.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

Going ahead to step 15:
If we divide 3640 by 823, we get 4 and a remainder of 348.
Use 4 as the next digit of our solution. 
Result so far: 86537.3171324
The remainder is 348 after subtracting 3292 from 3640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Step 16:
If we divide 3480 by 823, we get 4 and a remainder of 188.
Write down 4 as next digit of the result. 
Result so far: 86537.31713244
If we take 3292 away from 3480, we end up with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

In conclusion, the division gives 86537.31713244 with a balance of 1.88e-07.