We're dividing 71853400 by 804 
We're looking to find how many times 804 goes into 71853400.

Advancing to step 1:
If we divide 7 by 804, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Bring next digit (1) of the dividend behind the 7 and repeat the process: 71 / 804

On to step 2:
If we divide 71 by 804, we get 0 and a remainder of 71.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 71 and we're left with 71.
Include the next digit (8) from the dividend after 71, then repeat: 718 / 804

On to step 3:
804 goes into 718 0 times with a remainder of 718.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 718 after subtracting 0 from 718.
Grab the next digit (5) from the dividend, add it to 718, then carry on: 7185 / 804

Let's proceed to step 4:
The number 804 fits into 7185 8 times, leaving a remainder of 753.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtract 6432 from 7185 to get 753.
Include the next digit (3) from the dividend after 753, then repeat: 7533 / 804

On to step 5:
The number 804 fits into 7533 9 times, leaving a remainder of 297.
Record the quotient 9 as the next digit in the result. 
Result so far: 89.0
If we subtract 7236 from 7533, we get 297.
Bring next digit (4) of the dividend behind the 297 and repeat the process: 2974 / 804

Advancing to step 6:
When dividing 2974 by 804, we get 3 with a remainder of 562.
Use 3 as the next digit of our solution. 
Result so far: 893.0
Deduct 2412 from 2974 and we're left with 562.
Append the next digit (0) from the dividend to 562 and continue with: 5620 / 804

Going ahead to step 7:
When dividing 5620 by 804, we get 6 with a remainder of 796.
The next digit of our result is 6. 
Result so far: 8936.0
Subtract 4824 from 5620 to get 796.
Bring next digit (0) of the dividend behind the 796 and repeat the process: 7960 / 804

Moving on to step 8:
If we divide 7960 by 804, we get 9 and a remainder of 724.
The next digit of our result is 9. 
Result so far: 89369.0
Subtracting 7236 from 7960 leaves us with 724.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7240, and continue the process.

Step 9:
When dividing 7240 by 804, we get 9 with a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 89369.9
If we subtract 7236 from 7240, 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.

Let's proceed to step 10:
804 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 89369.9
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 11:
When dividing 400 by 804, we get 0 with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 89369.9
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final result is 89369.9 with a remainder of 0.04.