We look at the division of 35439285 by 823 
We want to divide 35439285 by 823.

Let's proceed to step 1:
The number 823 fits into 3 0 times, leaving a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 823

On to step 2:
823 goes into 35 0 times with a remainder of 35.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 35, we end up with 35.
Bring next digit (4) of the dividend behind the 35 and repeat the process: 354 / 823

Going ahead to step 3:
823 goes into 354 0 times with a remainder of 354.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 354 to get 354.
Include the next digit (3) from the dividend after 354, then repeat: 3543 / 823

Advancing to step 4:
3543 divided by 823 is 4 with a remainder of 251.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 3292 from 3543 leaves us with 251.
Fetch the next digit (9) from the dividend, attach it to 251 and continue: 2519 / 823

Moving on to step 5:
823 can be fit into 2519 3 times, resulting in a remainder of 50.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
Subtracting 2469 from 2519 leaves us with 50.
Grab the next digit (2) from the dividend, add it to 50, then carry on: 502 / 823

On to step 6:
823 can be fit into 502 0 times, resulting in a remainder of 502.
Put 0 as the next digit of the answer. 
Result so far: 430.0
Subtracting 0 from 502 leaves us with 502.
Append the next digit (8) from the dividend to 502 and continue with: 5028 / 823

Step 7:
5028 divided by 823 is 6 with a remainder of 90.
Use 6 as the next digit of our solution. 
Result so far: 4306.0
If we subtract 4938 from 5028, we get 90.
Fetch the next digit (5) from the dividend, attach it to 90 and continue: 905 / 823

Step 8:
823 goes into 905 1 times with a remainder of 82.
Record the quotient 1 as the next digit in the result. 
Result so far: 43061.0
The remainder is 82 after subtracting 823 from 905.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Going ahead to step 9:
If we divide 820 by 823, we get 0 and a remainder of 820.
Write down 0 as next digit of the result. 
Result so far: 43061.0
If we subtract 0 from 820, we get 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

Going ahead to step 10:
When dividing 8200 by 823, we get 9 with a remainder of 793.
Write down 9 as next digit of the result. 
Result so far: 43061.09
If we subtract 7407 from 8200, we get 793.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7930, and continue the process.

Moving on to step 11:
823 can be fit into 7930 9 times, resulting in a remainder of 523.
The number 9 becomes the next digit in our result. 
Result so far: 43061.099
Subtract 7407 from 7930 to get 523.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5230, and continue the process.

In conclusion, the division gives 43061.099 with a balance of 0.0523.