We're dividing 85826378 by 826 
Our goal is to divide 85826378 by 826.

Moving on to step 1:
8 divided by 826 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 826

On to step 2:
When dividing 85 by 826, we get 0 with a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Append the next digit (8) from the dividend to 85 and continue with: 858 / 826

Advancing to step 3:
858 divided by 826 is 1 with a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 32 after subtracting 826 from 858.
Fetch the next digit (2) from the dividend, attach it to 32 and continue: 322 / 826

Going ahead to step 4:
322 divided by 826 is 0 with a remainder of 322.
The next digit of our result is 0. 
Result so far: 10.0
If we take 0 away from 322, we end up with 322.
Grab the next digit (6) from the dividend, add it to 322, then carry on: 3226 / 826

Moving on to step 5:
3226 divided by 826 is 3 with a remainder of 748.
Put 3 as the next digit of the answer. 
Result so far: 103.0
If we subtract 2478 from 3226, we get 748.
Fetch the next digit (3) from the dividend, attach it to 748 and continue: 7483 / 826

Moving on to step 6:
The number 826 fits into 7483 9 times, leaving a remainder of 49.
Use 9 as the next digit of our solution. 
Result so far: 1039.0
If we take 7434 away from 7483, we end up with 49.
Take the next digit (7) from the dividend and append it to 49, then repeat: 497 / 826

Going ahead to step 7:
If we divide 497 by 826, we get 0 and a remainder of 497.
Put 0 as the next digit of the answer. 
Result so far: 10390.0
Subtracting 0 from 497 leaves us with 497.
Take the next digit (8) from the dividend and append it to 497, then repeat: 4978 / 826

Step 8:
If we divide 4978 by 826, we get 6 and a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 103906.0
If we take 4956 away from 4978, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 9:
If we divide 220 by 826, we get 0 and a remainder of 220.
Use 0 as the next digit of our solution. 
Result so far: 103906.0
If we subtract 0 from 220, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 10:
The number 826 fits into 2200 2 times, leaving a remainder of 548.
Put 2 as the next digit of the answer. 
Result so far: 103906.02
If we take 1652 away from 2200, we end up with 548.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5480, and continue the process.

Moving on to step 11:
If we divide 5480 by 826, we get 6 and a remainder of 524.
Record the quotient 6 as the next digit in the result. 
Result so far: 103906.026
Deduct 4956 from 5480 and we're left with 524.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

Advancing to step 12:
The number 826 fits into 5240 6 times, leaving a remainder of 284.
Write down 6 as next digit of the result. 
Result so far: 103906.0266
The remainder is 284 after subtracting 4956 from 5240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

In conclusion, the division gives 103906.0266 with a balance of 0.00284.