We're dividing 60140803 by 826 
Let's see how many times 826 fits into 60140803.

Moving on to step 1:
When dividing 6 by 826, we get 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (0) from the dividend to 6 and continue with: 60 / 826

On to step 2:
826 goes into 60 0 times with a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 60 and we're left with 60.
Include the next digit (1) from the dividend after 60, then repeat: 601 / 826

Step 3:
If we divide 601 by 826, we get 0 and a remainder of 601.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 601 leaves us with 601.
Grab the next digit (4) from the dividend, add it to 601, then carry on: 6014 / 826

Moving on to step 4:
When dividing 6014 by 826, we get 7 with a remainder of 232.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 5782 from 6014, we get 232.
Grab the next digit (0) from the dividend, add it to 232, then carry on: 2320 / 826

Going ahead to step 5:
When dividing 2320 by 826, we get 2 with a remainder of 668.
Write down 2 as next digit of the result. 
Result so far: 72.0
If we take 1652 away from 2320, we end up with 668.
Fetch the next digit (8) from the dividend, attach it to 668 and continue: 6688 / 826

Advancing to step 6:
826 can be fit into 6688 8 times, resulting in a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 728.0
If we subtract 6608 from 6688, we get 80.
Take the next digit (0) from the dividend and append it to 80, then repeat: 800 / 826

Moving on to step 7:
800 divided by 826 is 0 with a remainder of 800.
The number 0 becomes the next digit in our result. 
Result so far: 7280.0
If we subtract 0 from 800, we get 800.
Grab the next digit (3) from the dividend, add it to 800, then carry on: 8003 / 826

Moving on to step 8:
826 can be fit into 8003 9 times, resulting in a remainder of 569.
Use 9 as the next digit of our solution. 
Result so far: 72809.0
If we subtract 7434 from 8003, we get 569.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5690, and continue the process.

Step 9:
If we divide 5690 by 826, we get 6 and a remainder of 734.
Put 6 as the next digit of the answer. 
Result so far: 72809.6
Deduct 4956 from 5690 and we're left with 734.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7340, and continue the process.

On to step 10:
If we divide 7340 by 826, we get 8 and a remainder of 732.
The number 8 becomes the next digit in our result. 
Result so far: 72809.68
Subtract 6608 from 7340 to get 732.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7320, and continue the process.

On to step 11:
826 can be fit into 7320 8 times, resulting in a remainder of 712.
Write down 8 as next digit of the result. 
Result so far: 72809.688
Subtract 6608 from 7320 to get 712.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7120, and continue the process.

Our division results in 72809.688 with a remaining 0.0712.