We look at the division of 89478463 by 817 
Let's see how many times 817 fits into 89478463.

On to step 1:
8 divided by 817 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (9) of the dividend behind the 8 and repeat the process: 89 / 817

Going ahead to step 2:
If we divide 89 by 817, we get 0 and a remainder of 89.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 89 to get 89.
Include the next digit (4) from the dividend after 89, then repeat: 894 / 817

Going ahead to step 3:
When dividing 894 by 817, we get 1 with a remainder of 77.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 817 from 894 and we're left with 77.
Bring next digit (7) of the dividend behind the 77 and repeat the process: 777 / 817

Step 4:
When dividing 777 by 817, we get 0 with a remainder of 777.
The next digit of our result is 0. 
Result so far: 10.0
If we subtract 0 from 777, we get 777.
Include the next digit (8) from the dividend after 777, then repeat: 7778 / 817

Let's proceed to step 5:
7778 divided by 817 is 9 with a remainder of 425.
The next digit of our result is 9. 
Result so far: 109.0
The remainder is 425 after subtracting 7353 from 7778.
Fetch the next digit (4) from the dividend, attach it to 425 and continue: 4254 / 817

Going ahead to step 6:
817 goes into 4254 5 times with a remainder of 169.
Record the quotient 5 as the next digit in the result. 
Result so far: 1095.0
If we subtract 4085 from 4254, we get 169.
Fetch the next digit (6) from the dividend, attach it to 169 and continue: 1696 / 817

Let's proceed to step 7:
1696 divided by 817 is 2 with a remainder of 62.
The next digit of our result is 2. 
Result so far: 10952.0
The remainder is 62 after subtracting 1634 from 1696.
Grab the next digit (3) from the dividend, add it to 62, then carry on: 623 / 817

On to step 8:
817 goes into 623 0 times with a remainder of 623.
The number 0 becomes the next digit in our result. 
Result so far: 109520.0
Subtract 0 from 623 to get 623.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6230, and continue the process.

Let's proceed to step 9:
The number 817 fits into 6230 7 times, leaving a remainder of 511.
The number 7 becomes the next digit in our result. 
Result so far: 109520.7
Subtract 5719 from 6230 to get 511.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5110, and continue the process.

Moving on to step 10:
When dividing 5110 by 817, we get 6 with a remainder of 208.
The number 6 becomes the next digit in our result. 
Result so far: 109520.76
Subtract 4902 from 5110 to get 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Advancing to step 11:
817 can be fit into 2080 2 times, resulting in a remainder of 446.
Record the quotient 2 as the next digit in the result. 
Result so far: 109520.762
If we subtract 1634 from 2080, we get 446.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4460, and continue the process.

Let's proceed to step 12:
817 can be fit into 4460 5 times, resulting in a remainder of 375.
The next digit of our result is 5. 
Result so far: 109520.7625
Subtracting 4085 from 4460 leaves us with 375.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3750, and continue the process.

Going ahead to step 13:
817 goes into 3750 4 times with a remainder of 482.
Write down 4 as next digit of the result. 
Result so far: 109520.76254
Subtracting 3268 from 3750 leaves us with 482.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4820, and continue the process.

Moving on to step 14:
The number 817 fits into 4820 5 times, leaving a remainder of 735.
Use 5 as the next digit of our solution. 
Result so far: 109520.762545
Subtracting 4085 from 4820 leaves us with 735.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7350, and continue the process.

On to step 15:
If we divide 7350 by 817, we get 8 and a remainder of 814.
The next digit of our result is 8. 
Result so far: 109520.7625458
If we take 6536 away from 7350, we end up with 814.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8140, and continue the process.

On to step 16:
When dividing 8140 by 817, we get 9 with a remainder of 787.
Write down 9 as next digit of the result. 
Result so far: 109520.76254589
Deduct 7353 from 8140 and we're left with 787.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7870, and continue the process.

After the division, we end up with 109520.76254589 and a remainder of 7.87e-07.