99857021 ÷ 548 
We want to figure out the number of times 99857021 can be divided by 548.

Moving on to step 1:
548 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (9) from the dividend, attach it to 9 and continue: 99 / 548

Advancing to step 2:
If we divide 99 by 548, we get 0 and a remainder of 99.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 99 and we're left with 99.
Grab the next digit (8) from the dividend, add it to 99, then carry on: 998 / 548

Step 3:
When dividing 998 by 548, we get 1 with a remainder of 450.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 548 from 998 to get 450.
Bring next digit (5) of the dividend behind the 450 and repeat the process: 4505 / 548

Advancing to step 4:
548 goes into 4505 8 times with a remainder of 121.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
Subtracting 4384 from 4505 leaves us with 121.
Fetch the next digit (7) from the dividend, attach it to 121 and continue: 1217 / 548

On to step 5:
When dividing 1217 by 548, we get 2 with a remainder of 121.
Use 2 as the next digit of our solution. 
Result so far: 182.0
Subtracting 1096 from 1217 leaves us with 121.
Append the next digit (0) from the dividend to 121 and continue with: 1210 / 548

Advancing to step 6:
1210 divided by 548 is 2 with a remainder of 114.
The number 2 becomes the next digit in our result. 
Result so far: 1822.0
The remainder is 114 after subtracting 1096 from 1210.
Append the next digit (2) from the dividend to 114 and continue with: 1142 / 548

Let's proceed to step 7:
548 can be fit into 1142 2 times, resulting in a remainder of 46.
The next digit of our result is 2. 
Result so far: 18222.0
If we subtract 1096 from 1142, we get 46.
Fetch the next digit (1) from the dividend, attach it to 46 and continue: 461 / 548

Moving on to step 8:
The number 548 fits into 461 0 times, leaving a remainder of 461.
The number 0 becomes the next digit in our result. 
Result so far: 182220.0
The remainder is 461 after subtracting 0 from 461.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4610, and continue the process.

Going ahead to step 9:
548 can be fit into 4610 8 times, resulting in a remainder of 226.
The number 8 becomes the next digit in our result. 
Result so far: 182220.8
Subtract 4384 from 4610 to get 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Moving on to step 10:
If we divide 2260 by 548, we get 4 and a remainder of 68.
Record the quotient 4 as the next digit in the result. 
Result so far: 182220.84
If we subtract 2192 from 2260, we get 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 11:
548 can be fit into 680 1 times, resulting in a remainder of 132.
Use 1 as the next digit of our solution. 
Result so far: 182220.841
Subtracting 548 from 680 leaves us with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Step 12:
The number 548 fits into 1320 2 times, leaving a remainder of 224.
Use 2 as the next digit of our solution. 
Result so far: 182220.8412
Deduct 1096 from 1320 and we're left with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Step 13:
When dividing 2240 by 548, we get 4 with a remainder of 48.
Write down 4 as next digit of the result. 
Result so far: 182220.84124
The remainder is 48 after subtracting 2192 from 2240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 14:
The number 548 fits into 480 0 times, leaving a remainder of 480.
Write down 0 as next digit of the result. 
Result so far: 182220.84124
Subtract 0 from 480 to get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Moving on to step 15:
548 goes into 4800 8 times with a remainder of 416.
The next digit of our result is 8. 
Result so far: 182220.8412408
If we take 4384 away from 4800, we end up with 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

On to step 16:
When dividing 4160 by 548, we get 7 with a remainder of 324.
The number 7 becomes the next digit in our result. 
Result so far: 182220.84124087
Subtract 3836 from 4160 to get 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

The final result is 182220.84124087 with a remainder of 3.24e-07.