We're dividing 86310772 by 826 
We're looking to find how many times 826 goes into 86310772.

Let's proceed to step 1:
When dividing 8 by 826, we get 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 826

Going ahead to step 2:
When dividing 86 by 826, we get 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Append the next digit (3) from the dividend to 86 and continue with: 863 / 826

Going ahead to step 3:
If we divide 863 by 826, we get 1 and a remainder of 37.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 37 after subtracting 826 from 863.
Include the next digit (1) from the dividend after 37, then repeat: 371 / 826

Let's proceed to step 4:
When dividing 371 by 826, we get 0 with a remainder of 371.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtract 0 from 371 to get 371.
Include the next digit (0) from the dividend after 371, then repeat: 3710 / 826

Advancing to step 5:
When dividing 3710 by 826, we get 4 with a remainder of 406.
Put 4 as the next digit of the answer. 
Result so far: 104.0
Subtract 3304 from 3710 to get 406.
Grab the next digit (7) from the dividend, add it to 406, then carry on: 4067 / 826

Advancing to step 6:
The number 826 fits into 4067 4 times, leaving a remainder of 763.
Put 4 as the next digit of the answer. 
Result so far: 1044.0
Subtract 3304 from 4067 to get 763.
Include the next digit (7) from the dividend after 763, then repeat: 7637 / 826

Step 7:
The number 826 fits into 7637 9 times, leaving a remainder of 203.
The number 9 becomes the next digit in our result. 
Result so far: 10449.0
If we subtract 7434 from 7637, we get 203.
Include the next digit (2) from the dividend after 203, then repeat: 2032 / 826

Going ahead to step 8:
If we divide 2032 by 826, we get 2 and a remainder of 380.
Record the quotient 2 as the next digit in the result. 
Result so far: 104492.0
If we take 1652 away from 2032, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 9:
3800 divided by 826 is 4 with a remainder of 496.
Put 4 as the next digit of the answer. 
Result so far: 104492.4
Subtracting 3304 from 3800 leaves us with 496.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4960, and continue the process.

Moving on to step 10:
When dividing 4960 by 826, we get 6 with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 104492.46
If we take 4956 away from 4960, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 11:
826 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 104492.46
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 12:
The number 826 fits into 400 0 times, leaving a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 104492.46
If we take 0 away from 400, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

In conclusion, the division gives 104492.46 with a balance of 0.004.