We look at the division of 86180614 by 823 
We want to figure out the number of times 86180614 can be divided by 823.

On to step 1:
If we divide 8 by 823, 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.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 823

Step 2:
823 can be fit into 86 0 times, resulting in a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Include the next digit (1) from the dividend after 86, then repeat: 861 / 823

Advancing to step 3:
823 goes into 861 1 times with a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 823 from 861 and we're left with 38.
Grab the next digit (8) from the dividend, add it to 38, then carry on: 388 / 823

Let's proceed to step 4:
823 can be fit into 388 0 times, resulting in a remainder of 388.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtract 0 from 388 to get 388.
Grab the next digit (0) from the dividend, add it to 388, then carry on: 3880 / 823

On to step 5:
823 goes into 3880 4 times with a remainder of 588.
The next digit of our result is 4. 
Result so far: 104.0
Subtract 3292 from 3880 to get 588.
Take the next digit (6) from the dividend and append it to 588, then repeat: 5886 / 823

Advancing to step 6:
The number 823 fits into 5886 7 times, leaving a remainder of 125.
Write down 7 as next digit of the result. 
Result so far: 1047.0
If we subtract 5761 from 5886, we get 125.
Grab the next digit (1) from the dividend, add it to 125, then carry on: 1251 / 823

Going ahead to step 7:
The number 823 fits into 1251 1 times, leaving a remainder of 428.
Put 1 as the next digit of the answer. 
Result so far: 10471.0
The remainder is 428 after subtracting 823 from 1251.
Append the next digit (4) from the dividend to 428 and continue with: 4284 / 823

Step 8:
The number 823 fits into 4284 5 times, leaving a remainder of 169.
Record the quotient 5 as the next digit in the result. 
Result so far: 104715.0
If we take 4115 away from 4284, we end up with 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

Let's proceed to step 9:
1690 divided by 823 is 2 with a remainder of 44.
Record the quotient 2 as the next digit in the result. 
Result so far: 104715.2
If we take 1646 away from 1690, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 10:
823 can be fit into 440 0 times, resulting in a remainder of 440.
The number 0 becomes the next digit in our result. 
Result so far: 104715.2
If we subtract 0 from 440, we get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

On to step 11:
When dividing 4400 by 823, we get 5 with a remainder of 285.
The number 5 becomes the next digit in our result. 
Result so far: 104715.205
Subtract 4115 from 4400 to get 285.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2850, and continue the process.

On to step 12:
823 goes into 2850 3 times with a remainder of 381.
Put 3 as the next digit of the answer. 
Result so far: 104715.2053
The remainder is 381 after subtracting 2469 from 2850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3810, and continue the process.

Going ahead to step 13:
823 can be fit into 3810 4 times, resulting in a remainder of 518.
Record the quotient 4 as the next digit in the result. 
Result so far: 104715.20534
Subtracting 3292 from 3810 leaves us with 518.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5180, and continue the process.

Moving on to step 14:
If we divide 5180 by 823, we get 6 and a remainder of 242.
Use 6 as the next digit of our solution. 
Result so far: 104715.205346
Subtracting 4938 from 5180 leaves us with 242.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Advancing to step 15:
The number 823 fits into 2420 2 times, leaving a remainder of 774.
The number 2 becomes the next digit in our result. 
Result so far: 104715.2053462
If we take 1646 away from 2420, we end up with 774.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7740, and continue the process.

Step 16:
823 goes into 7740 9 times with a remainder of 333.
Put 9 as the next digit of the answer. 
Result so far: 104715.20534629
If we subtract 7407 from 7740, we get 333.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3330, and continue the process.

The final result is 104715.20534629 with a remainder of 3.33e-07.