88420321 ÷ 823 
We want to figure out the number of times 88420321 can be divided by 823.

Going ahead to step 1:
823 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (8) from the dividend, add it to 8, then carry on: 88 / 823

Step 2:
88 divided by 823 is 0 with a remainder of 88.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 88, we get 88.
Grab the next digit (4) from the dividend, add it to 88, then carry on: 884 / 823

Let's proceed to step 3:
884 divided by 823 is 1 with a remainder of 61.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 823 from 884, we get 61.
Include the next digit (2) from the dividend after 61, then repeat: 612 / 823

Advancing to step 4:
823 goes into 612 0 times with a remainder of 612.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we take 0 away from 612, we end up with 612.
Bring next digit (0) of the dividend behind the 612 and repeat the process: 6120 / 823

On to step 5:
6120 divided by 823 is 7 with a remainder of 359.
The next digit of our result is 7. 
Result so far: 107.0
Deduct 5761 from 6120 and we're left with 359.
Fetch the next digit (3) from the dividend, attach it to 359 and continue: 3593 / 823

Moving on to step 6:
3593 divided by 823 is 4 with a remainder of 301.
Put 4 as the next digit of the answer. 
Result so far: 1074.0
If we subtract 3292 from 3593, we get 301.
Bring next digit (2) of the dividend behind the 301 and repeat the process: 3012 / 823

On to step 7:
3012 divided by 823 is 3 with a remainder of 543.
The number 3 becomes the next digit in our result. 
Result so far: 10743.0
If we subtract 2469 from 3012, we get 543.
Append the next digit (1) from the dividend to 543 and continue with: 5431 / 823

Going ahead to step 8:
The number 823 fits into 5431 6 times, leaving a remainder of 493.
The next digit of our result is 6. 
Result so far: 107436.0
Subtracting 4938 from 5431 leaves us with 493.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4930, and continue the process.

Advancing to step 9:
If we divide 4930 by 823, we get 5 and a remainder of 815.
The next digit of our result is 5. 
Result so far: 107436.5
Subtracting 4115 from 4930 leaves us with 815.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8150, and continue the process.

Advancing to step 10:
8150 divided by 823 is 9 with a remainder of 743.
Record the quotient 9 as the next digit in the result. 
Result so far: 107436.59
If we take 7407 away from 8150, we end up with 743.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7430, and continue the process.

Step 11:
When dividing 7430 by 823, we get 9 with a remainder of 23.
Put 9 as the next digit of the answer. 
Result so far: 107436.599
Deduct 7407 from 7430 and we're left with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

The quotient of the division is 107436.599, and the remainder is 0.0023.