We look at the division of 87265314 by 348 
We want to figure out the number of times 87265314 can be divided by 348.

Step 1:
8 divided by 348 is 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 348

Going ahead to step 2:
The number 348 fits into 87 0 times, leaving a remainder of 87.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 87, we end up with 87.
Bring next digit (2) of the dividend behind the 87 and repeat the process: 872 / 348

Going ahead to step 3:
The number 348 fits into 872 2 times, leaving a remainder of 176.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 696 away from 872, we end up with 176.
Bring next digit (6) of the dividend behind the 176 and repeat the process: 1766 / 348

Step 4:
When dividing 1766 by 348, we get 5 with a remainder of 26.
The next digit of our result is 5. 
Result so far: 25.0
Subtract 1740 from 1766 to get 26.
Append the next digit (5) from the dividend to 26 and continue with: 265 / 348

On to step 5:
348 goes into 265 0 times with a remainder of 265.
The next digit of our result is 0. 
Result so far: 250.0
Subtract 0 from 265 to get 265.
Take the next digit (3) from the dividend and append it to 265, then repeat: 2653 / 348

Let's proceed to step 6:
When dividing 2653 by 348, we get 7 with a remainder of 217.
Use 7 as the next digit of our solution. 
Result so far: 2507.0
If we take 2436 away from 2653, we end up with 217.
Include the next digit (1) from the dividend after 217, then repeat: 2171 / 348

Let's proceed to step 7:
When dividing 2171 by 348, we get 6 with a remainder of 83.
The number 6 becomes the next digit in our result. 
Result so far: 25076.0
If we take 2088 away from 2171, we end up with 83.
Bring next digit (4) of the dividend behind the 83 and repeat the process: 834 / 348

Moving on to step 8:
When dividing 834 by 348, we get 2 with a remainder of 138.
Put 2 as the next digit of the answer. 
Result so far: 250762.0
Subtracting 696 from 834 leaves us with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Let's proceed to step 9:
348 can be fit into 1380 3 times, resulting in a remainder of 336.
The number 3 becomes the next digit in our result. 
Result so far: 250762.3
Deduct 1044 from 1380 and we're left with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

On to step 10:
348 can be fit into 3360 9 times, resulting in a remainder of 228.
The number 9 becomes the next digit in our result. 
Result so far: 250762.39
If we subtract 3132 from 3360, we get 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

Step 11:
348 goes into 2280 6 times with a remainder of 192.
Put 6 as the next digit of the answer. 
Result so far: 250762.396
Deduct 2088 from 2280 and we're left with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

On to step 12:
348 goes into 1920 5 times with a remainder of 180.
Use 5 as the next digit of our solution. 
Result so far: 250762.3965
Subtract 1740 from 1920 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 13:
348 goes into 1800 5 times with a remainder of 60.
Put 5 as the next digit of the answer. 
Result so far: 250762.39655
If we take 1740 away from 1800, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

After the division, we end up with 250762.39655 and a remainder of 6e-05.