86317349 divided by 826 
We want to figure out the number of times 86317349 can be divided by 826.

On to step 1:
8 divided by 826 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 826

On to step 2:
If we divide 86 by 826, we get 0 and a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Take the next digit (3) from the dividend and append it to 86, then repeat: 863 / 826

Advancing to step 3:
863 divided by 826 is 1 with a remainder of 37.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 826 away from 863, we end up with 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 826

Let's proceed to step 4:
When dividing 371 by 826, we get 0 with a remainder of 371.
The next digit of our result is 0. 
Result so far: 10.0
If we subtract 0 from 371, we get 371.
Fetch the next digit (7) from the dividend, attach it to 371 and continue: 3717 / 826

Going ahead to step 5:
If we divide 3717 by 826, we get 4 and a remainder of 413.
The number 4 becomes the next digit in our result. 
Result so far: 104.0
If we take 3304 away from 3717, we end up with 413.
Fetch the next digit (3) from the dividend, attach it to 413 and continue: 4133 / 826

Step 6:
If we divide 4133 by 826, we get 5 and a remainder of 3.
Use 5 as the next digit of our solution. 
Result so far: 1045.0
The remainder is 3 after subtracting 4130 from 4133.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 826

Let's proceed to step 7:
The number 826 fits into 34 0 times, leaving a remainder of 34.
The next digit of our result is 0. 
Result so far: 10450.0
Deduct 0 from 34 and we're left with 34.
Append the next digit (9) from the dividend to 34 and continue with: 349 / 826

Moving on to step 8:
The number 826 fits into 349 0 times, leaving a remainder of 349.
Use 0 as the next digit of our solution. 
Result so far: 104500.0
Deduct 0 from 349 and we're left with 349.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3490, and continue the process.

Step 9:
The number 826 fits into 3490 4 times, leaving a remainder of 186.
Record the quotient 4 as the next digit in the result. 
Result so far: 104500.4
Subtract 3304 from 3490 to get 186.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1860, and continue the process.

Advancing to step 10:
When dividing 1860 by 826, we get 2 with a remainder of 208.
The next digit of our result is 2. 
Result so far: 104500.42
Subtract 1652 from 1860 to get 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Let's proceed to step 11:
When dividing 2080 by 826, we get 2 with a remainder of 428.
Use 2 as the next digit of our solution. 
Result so far: 104500.422
If we take 1652 away from 2080, we end up with 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

The quotient of the division is 104500.422, and the remainder is 0.0428.