We look at the division of 862971 by 37 
We want to divide 862971 by 37.

On to step 1:
If we divide 8 by 37, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 37

Let's proceed to step 2:
When dividing 86 by 37, we get 2 with a remainder of 12.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 74 from 86, we get 12.
Include the next digit (2) from the dividend after 12, then repeat: 122 / 37

Step 3:
If we divide 122 by 37, we get 3 and a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we subtract 111 from 122, we get 11.
Bring next digit (9) of the dividend behind the 11 and repeat the process: 119 / 37

Advancing to step 4:
The number 37 fits into 119 3 times, leaving a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 233.0
Subtracting 111 from 119 leaves us with 8.
Append the next digit (7) from the dividend to 8 and continue with: 87 / 37

Moving on to step 5:
If we divide 87 by 37, we get 2 and a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 2332.0
If we take 74 away from 87, we end up with 13.
Grab the next digit (1) from the dividend, add it to 13, then carry on: 131 / 37

Let's proceed to step 6:
131 divided by 37 is 3 with a remainder of 20.
Use 3 as the next digit of our solution. 
Result so far: 23323.0
If we take 111 away from 131, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 7:
When dividing 200 by 37, we get 5 with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 23323.5
The remainder is 15 after subtracting 185 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 8:
When dividing 150 by 37, we get 4 with a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 23323.54
The remainder is 2 after subtracting 148 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 9:
If we divide 20 by 37, we get 0 and a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 23323.54
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 10:
When dividing 200 by 37, we get 5 with a remainder of 15.
Put 5 as the next digit of the answer. 
Result so far: 23323.5405
The remainder is 15 after subtracting 185 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 11:
37 can be fit into 150 4 times, resulting in a remainder of 2.
Write down 4 as next digit of the result. 
Result so far: 23323.54054
If we take 148 away from 150, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 12:
When dividing 20 by 37, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 23323.54054
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 13:
When dividing 200 by 37, we get 5 with a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 23323.5405405
Deduct 185 from 200 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 14:
If we divide 150 by 37, we get 4 and a remainder of 2.
Record the quotient 4 as the next digit in the result. 
Result so far: 23323.54054054
If we take 148 away from 150, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final result is 23323.54054054 with a remainder of 2e-09.