We're dividing 99396281 by 827 
We want to figure out the number of times 99396281 can be divided by 827.

Going ahead to step 1:
827 goes into 9 0 times with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (9) from the dividend and append it to 9, then repeat: 99 / 827

Let's proceed to step 2:
The number 827 fits into 99 0 times, leaving a remainder of 99.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 99, we end up with 99.
Grab the next digit (3) from the dividend, add it to 99, then carry on: 993 / 827

Let's proceed to step 3:
When dividing 993 by 827, we get 1 with a remainder of 166.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 827 from 993 leaves us with 166.
Bring next digit (9) of the dividend behind the 166 and repeat the process: 1669 / 827

Going ahead to step 4:
827 can be fit into 1669 2 times, resulting in a remainder of 15.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 1654 from 1669 and we're left with 15.
Grab the next digit (6) from the dividend, add it to 15, then carry on: 156 / 827

Advancing to step 5:
The number 827 fits into 156 0 times, leaving a remainder of 156.
The next digit of our result is 0. 
Result so far: 120.0
If we subtract 0 from 156, we get 156.
Fetch the next digit (2) from the dividend, attach it to 156 and continue: 1562 / 827

Moving on to step 6:
1562 divided by 827 is 1 with a remainder of 735.
Put 1 as the next digit of the answer. 
Result so far: 1201.0
If we subtract 827 from 1562, we get 735.
Include the next digit (8) from the dividend after 735, then repeat: 7358 / 827

Advancing to step 7:
The number 827 fits into 7358 8 times, leaving a remainder of 742.
The next digit of our result is 8. 
Result so far: 12018.0
If we subtract 6616 from 7358, we get 742.
Grab the next digit (1) from the dividend, add it to 742, then carry on: 7421 / 827

Going ahead to step 8:
When dividing 7421 by 827, we get 8 with a remainder of 805.
The next digit of our result is 8. 
Result so far: 120188.0
Subtract 6616 from 7421 to get 805.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8050, and continue the process.

On to step 9:
827 goes into 8050 9 times with a remainder of 607.
Use 9 as the next digit of our solution. 
Result so far: 120188.9
Subtract 7443 from 8050 to get 607.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6070, and continue the process.

Moving on to step 10:
827 can be fit into 6070 7 times, resulting in a remainder of 281.
The number 7 becomes the next digit in our result. 
Result so far: 120188.97
If we subtract 5789 from 6070, we get 281.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2810, and continue the process.

Advancing to step 11:
827 can be fit into 2810 3 times, resulting in a remainder of 329.
The number 3 becomes the next digit in our result. 
Result so far: 120188.973
Subtracting 2481 from 2810 leaves us with 329.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3290, and continue the process.

Moving on to step 12:
827 can be fit into 3290 3 times, resulting in a remainder of 809.
Use 3 as the next digit of our solution. 
Result so far: 120188.9733
If we subtract 2481 from 3290, we get 809.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8090, and continue the process.

In conclusion, the division gives 120188.9733 with a balance of 0.00809.