826348 ÷ 21 
We want to figure out the number of times 826348 can be divided by 21.

Step 1:
When dividing 8 by 21, we get 0 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 (2) from the dividend, add it to 8, then carry on: 82 / 21

Going ahead to step 2:
21 goes into 82 3 times with a remainder of 19.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 63 from 82 leaves us with 19.
Fetch the next digit (6) from the dividend, attach it to 19 and continue: 196 / 21

Step 3:
21 can be fit into 196 9 times, resulting in a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 39.0
The remainder is 7 after subtracting 189 from 196.
Append the next digit (3) from the dividend to 7 and continue with: 73 / 21

Advancing to step 4:
21 can be fit into 73 3 times, resulting in a remainder of 10.
Record the quotient 3 as the next digit in the result. 
Result so far: 393.0
Subtracting 63 from 73 leaves us with 10.
Grab the next digit (4) from the dividend, add it to 10, then carry on: 104 / 21

Step 5:
104 divided by 21 is 4 with a remainder of 20.
Put 4 as the next digit of the answer. 
Result so far: 3934.0
If we subtract 84 from 104, we get 20.
Bring next digit (8) of the dividend behind the 20 and repeat the process: 208 / 21

Advancing to step 6:
21 can be fit into 208 9 times, resulting in a remainder of 19.
The next digit of our result is 9. 
Result so far: 39349.0
Subtracting 189 from 208 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
21 goes into 190 9 times with a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 39349.9
Subtracting 189 from 190 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 8:
10 divided by 21 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 39349.9
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 9:
21 can be fit into 100 4 times, resulting in a remainder of 16.
Put 4 as the next digit of the answer. 
Result so far: 39349.904
Subtracting 84 from 100 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
The number 21 fits into 160 7 times, leaving a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 39349.9047
If we take 147 away from 160, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 11:
21 goes into 130 6 times with a remainder of 4.
Record the quotient 6 as the next digit in the result. 
Result so far: 39349.90476
If we subtract 126 from 130, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 12:
The number 21 fits into 40 1 times, leaving a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 39349.904761
Deduct 21 from 40 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 13:
The number 21 fits into 190 9 times, leaving a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 39349.9047619
Subtracting 189 from 190 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 14:
The number 21 fits into 10 0 times, leaving a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 39349.9047619
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

In conclusion, the division gives 39349.9047619 with a balance of 1e-08.