We're dividing 66723102 by 771 
Our goal is to divide 66723102 by 771.

Step 1:
6 divided by 771 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (6) from the dividend to 6 and continue with: 66 / 771

Going ahead to step 2:
771 can be fit into 66 0 times, resulting in a remainder of 66.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 66 and we're left with 66.
Fetch the next digit (7) from the dividend, attach it to 66 and continue: 667 / 771

On to step 3:
When dividing 667 by 771, we get 0 with a remainder of 667.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 667 to get 667.
Append the next digit (2) from the dividend to 667 and continue with: 6672 / 771

Moving on to step 4:
771 goes into 6672 8 times with a remainder of 504.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
If we subtract 6168 from 6672, we get 504.
Take the next digit (3) from the dividend and append it to 504, then repeat: 5043 / 771

Step 5:
When dividing 5043 by 771, we get 6 with a remainder of 417.
Write down 6 as next digit of the result. 
Result so far: 86.0
If we subtract 4626 from 5043, we get 417.
Include the next digit (1) from the dividend after 417, then repeat: 4171 / 771

On to step 6:
771 can be fit into 4171 5 times, resulting in a remainder of 316.
Put 5 as the next digit of the answer. 
Result so far: 865.0
Subtract 3855 from 4171 to get 316.
Take the next digit (0) from the dividend and append it to 316, then repeat: 3160 / 771

On to step 7:
If we divide 3160 by 771, we get 4 and a remainder of 76.
Record the quotient 4 as the next digit in the result. 
Result so far: 8654.0
The remainder is 76 after subtracting 3084 from 3160.
Grab the next digit (2) from the dividend, add it to 76, then carry on: 762 / 771

Going ahead to step 8:
If we divide 762 by 771, we get 0 and a remainder of 762.
The next digit of our result is 0. 
Result so far: 86540.0
The remainder is 762 after subtracting 0 from 762.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7620, and continue the process.

Let's proceed to step 9:
When dividing 7620 by 771, we get 9 with a remainder of 681.
Write down 9 as next digit of the result. 
Result so far: 86540.9
Deduct 6939 from 7620 and we're left with 681.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6810, and continue the process.

Going ahead to step 10:
When dividing 6810 by 771, we get 8 with a remainder of 642.
The number 8 becomes the next digit in our result. 
Result so far: 86540.98
Subtract 6168 from 6810 to get 642.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6420, and continue the process.

Moving on to step 11:
771 goes into 6420 8 times with a remainder of 252.
Put 8 as the next digit of the answer. 
Result so far: 86540.988
Subtracting 6168 from 6420 leaves us with 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

In conclusion, the division gives 86540.988 with a balance of 0.0252.