We look at the division of 85864767 by 823 
We want to figure out the number of times 85864767 can be divided by 823.

Advancing to step 1:
If we divide 8 by 823, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 823

Going ahead to step 2:
When dividing 85 by 823, we get 0 with a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Fetch the next digit (8) from the dividend, attach it to 85 and continue: 858 / 823

Advancing to step 3:
858 divided by 823 is 1 with a remainder of 35.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 823 from 858 and we're left with 35.
Take the next digit (6) from the dividend and append it to 35, then repeat: 356 / 823

Let's proceed to step 4:
When dividing 356 by 823, we get 0 with a remainder of 356.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Deduct 0 from 356 and we're left with 356.
Take the next digit (4) from the dividend and append it to 356, then repeat: 3564 / 823

Going ahead to step 5:
If we divide 3564 by 823, we get 4 and a remainder of 272.
The number 4 becomes the next digit in our result. 
Result so far: 104.0
If we take 3292 away from 3564, we end up with 272.
Take the next digit (7) from the dividend and append it to 272, then repeat: 2727 / 823

Let's proceed to step 6:
If we divide 2727 by 823, we get 3 and a remainder of 258.
Record the quotient 3 as the next digit in the result. 
Result so far: 1043.0
Deduct 2469 from 2727 and we're left with 258.
Grab the next digit (6) from the dividend, add it to 258, then carry on: 2586 / 823

Going ahead to step 7:
If we divide 2586 by 823, we get 3 and a remainder of 117.
Record the quotient 3 as the next digit in the result. 
Result so far: 10433.0
If we subtract 2469 from 2586, we get 117.
Take the next digit (7) from the dividend and append it to 117, then repeat: 1177 / 823

Moving on to step 8:
823 goes into 1177 1 times with a remainder of 354.
Put 1 as the next digit of the answer. 
Result so far: 104331.0
The remainder is 354 after subtracting 823 from 1177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Going ahead to step 9:
When dividing 3540 by 823, we get 4 with a remainder of 248.
The number 4 becomes the next digit in our result. 
Result so far: 104331.4
The remainder is 248 after subtracting 3292 from 3540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Step 10:
If we divide 2480 by 823, we get 3 and a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 104331.43
The remainder is 11 after subtracting 2469 from 2480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 11:
110 divided by 823 is 0 with a remainder of 110.
The next digit of our result is 0. 
Result so far: 104331.43
Deduct 0 from 110 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Moving on to step 12:
1100 divided by 823 is 1 with a remainder of 277.
Record the quotient 1 as the next digit in the result. 
Result so far: 104331.4301
Subtracting 823 from 1100 leaves us with 277.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2770, and continue the process.

Going ahead to step 13:
When dividing 2770 by 823, we get 3 with a remainder of 301.
Write down 3 as next digit of the result. 
Result so far: 104331.43013
If we take 2469 away from 2770, we end up with 301.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3010, and continue the process.

Let's proceed to step 14:
823 can be fit into 3010 3 times, resulting in a remainder of 541.
Record the quotient 3 as the next digit in the result. 
Result so far: 104331.430133
The remainder is 541 after subtracting 2469 from 3010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5410, and continue the process.

The quotient of the division is 104331.430133, and the remainder is 5.41e-05.