87261971 ÷ 826 
We're looking to find how many times 826 goes into 87261971.

Moving on to step 1:
If we divide 8 by 826, we get 0 and 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.
Take the next digit (7) from the dividend and append it to 8, then repeat: 87 / 826

Let's proceed to step 2:
87 divided by 826 is 0 with a remainder of 87.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 87 leaves us with 87.
Bring next digit (2) of the dividend behind the 87 and repeat the process: 872 / 826

Let's proceed to step 3:
When dividing 872 by 826, we get 1 with a remainder of 46.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 826 from 872 leaves us with 46.
Take the next digit (6) from the dividend and append it to 46, then repeat: 466 / 826

On to step 4:
When dividing 466 by 826, we get 0 with a remainder of 466.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
If we take 0 away from 466, we end up with 466.
Fetch the next digit (1) from the dividend, attach it to 466 and continue: 4661 / 826

Step 5:
826 can be fit into 4661 5 times, resulting in a remainder of 531.
Write down 5 as next digit of the result. 
Result so far: 105.0
If we subtract 4130 from 4661, we get 531.
Take the next digit (9) from the dividend and append it to 531, then repeat: 5319 / 826

Step 6:
If we divide 5319 by 826, we get 6 and a remainder of 363.
The number 6 becomes the next digit in our result. 
Result so far: 1056.0
Deduct 4956 from 5319 and we're left with 363.
Include the next digit (7) from the dividend after 363, then repeat: 3637 / 826

Step 7:
The number 826 fits into 3637 4 times, leaving a remainder of 333.
The number 4 becomes the next digit in our result. 
Result so far: 10564.0
The remainder is 333 after subtracting 3304 from 3637.
Grab the next digit (1) from the dividend, add it to 333, then carry on: 3331 / 826

On to step 8:
3331 divided by 826 is 4 with a remainder of 27.
The next digit of our result is 4. 
Result so far: 105644.0
Subtract 3304 from 3331 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 9:
The number 826 fits into 270 0 times, leaving a remainder of 270.
The number 0 becomes the next digit in our result. 
Result so far: 105644.0
Subtract 0 from 270 to get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Moving on to step 10:
The number 826 fits into 2700 3 times, leaving a remainder of 222.
Put 3 as the next digit of the answer. 
Result so far: 105644.03
Subtracting 2478 from 2700 leaves us with 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Let's proceed to step 11:
The number 826 fits into 2220 2 times, leaving a remainder of 568.
The number 2 becomes the next digit in our result. 
Result so far: 105644.032
Subtracting 1652 from 2220 leaves us with 568.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5680, and continue the process.

Going ahead to step 12:
826 goes into 5680 6 times with a remainder of 724.
Use 6 as the next digit of our solution. 
Result so far: 105644.0326
The remainder is 724 after subtracting 4956 from 5680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7240, and continue the process.

Let's proceed to step 13:
826 goes into 7240 8 times with a remainder of 632.
Record the quotient 8 as the next digit in the result. 
Result so far: 105644.03268
The remainder is 632 after subtracting 6608 from 7240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6320, and continue the process.

Moving on to step 14:
If we divide 6320 by 826, we get 7 and a remainder of 538.
Put 7 as the next digit of the answer. 
Result so far: 105644.032687
If we take 5782 away from 6320, we end up with 538.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5380, and continue the process.

Going ahead to step 15:
826 can be fit into 5380 6 times, resulting in a remainder of 424.
Put 6 as the next digit of the answer. 
Result so far: 105644.0326876
The remainder is 424 after subtracting 4956 from 5380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

Step 16:
826 goes into 4240 5 times with a remainder of 110.
Use 5 as the next digit of our solution. 
Result so far: 105644.03268765
Subtract 4130 from 4240 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

The final outcome is 105644.03268765, with a leftover of 1.1e-07.