We're dividing 86939523 by 823 
We're looking to find how many times 823 goes into 86939523.

On to step 1:
823 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 823

Step 2:
When dividing 86 by 823, we get 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Include the next digit (9) from the dividend after 86, then repeat: 869 / 823

On to step 3:
869 divided by 823 is 1 with a remainder of 46.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 823 away from 869, we end up with 46.
Take the next digit (3) from the dividend and append it to 46, then repeat: 463 / 823

Advancing to step 4:
463 divided by 823 is 0 with a remainder of 463.
The next digit of our result is 0. 
Result so far: 10.0
Deduct 0 from 463 and we're left with 463.
Include the next digit (9) from the dividend after 463, then repeat: 4639 / 823

Step 5:
If we divide 4639 by 823, we get 5 and a remainder of 524.
Write down 5 as next digit of the result. 
Result so far: 105.0
Deduct 4115 from 4639 and we're left with 524.
Bring next digit (5) of the dividend behind the 524 and repeat the process: 5245 / 823

Going ahead to step 6:
823 can be fit into 5245 6 times, resulting in a remainder of 307.
Put 6 as the next digit of the answer. 
Result so far: 1056.0
Subtract 4938 from 5245 to get 307.
Include the next digit (2) from the dividend after 307, then repeat: 3072 / 823

Advancing to step 7:
823 can be fit into 3072 3 times, resulting in a remainder of 603.
The next digit of our result is 3. 
Result so far: 10563.0
If we take 2469 away from 3072, we end up with 603.
Append the next digit (3) from the dividend to 603 and continue with: 6033 / 823

Let's proceed to step 8:
When dividing 6033 by 823, we get 7 with a remainder of 272.
The number 7 becomes the next digit in our result. 
Result so far: 105637.0
If we take 5761 away from 6033, we end up with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Going ahead to step 9:
2720 divided by 823 is 3 with a remainder of 251.
Use 3 as the next digit of our solution. 
Result so far: 105637.3
If we take 2469 away from 2720, we end up with 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

Advancing to step 10:
2510 divided by 823 is 3 with a remainder of 41.
Use 3 as the next digit of our solution. 
Result so far: 105637.33
Subtracting 2469 from 2510 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

The final outcome is 105637.33, with a leftover of 0.041.