We look at the division of 73265821 by 853 
We want to figure out the number of times 73265821 can be divided by 853.

Step 1:
The number 853 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Fetch the next digit (3) from the dividend, attach it to 7 and continue: 73 / 853

Going ahead to step 2:
73 divided by 853 is 0 with a remainder of 73.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 73 leaves us with 73.
Bring next digit (2) of the dividend behind the 73 and repeat the process: 732 / 853

Going ahead to step 3:
732 divided by 853 is 0 with a remainder of 732.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 732 to get 732.
Include the next digit (6) from the dividend after 732, then repeat: 7326 / 853

Advancing to step 4:
853 goes into 7326 8 times with a remainder of 502.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 6824 away from 7326, we end up with 502.
Fetch the next digit (5) from the dividend, attach it to 502 and continue: 5025 / 853

Advancing to step 5:
If we divide 5025 by 853, we get 5 and a remainder of 760.
Record the quotient 5 as the next digit in the result. 
Result so far: 85.0
If we take 4265 away from 5025, we end up with 760.
Take the next digit (8) from the dividend and append it to 760, then repeat: 7608 / 853

Step 6:
853 can be fit into 7608 8 times, resulting in a remainder of 784.
Write down 8 as next digit of the result. 
Result so far: 858.0
If we take 6824 away from 7608, we end up with 784.
Grab the next digit (2) from the dividend, add it to 784, then carry on: 7842 / 853

On to step 7:
853 goes into 7842 9 times with a remainder of 165.
Write down 9 as next digit of the result. 
Result so far: 8589.0
Deduct 7677 from 7842 and we're left with 165.
Bring next digit (1) of the dividend behind the 165 and repeat the process: 1651 / 853

Step 8:
If we divide 1651 by 853, we get 1 and a remainder of 798.
Use 1 as the next digit of our solution. 
Result so far: 85891.0
Deduct 853 from 1651 and we're left with 798.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7980, and continue the process.

Moving on to step 9:
When dividing 7980 by 853, we get 9 with a remainder of 303.
Record the quotient 9 as the next digit in the result. 
Result so far: 85891.9
If we take 7677 away from 7980, we end up with 303.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3030, and continue the process.

On to step 10:
If we divide 3030 by 853, we get 3 and a remainder of 471.
Write down 3 as next digit of the result. 
Result so far: 85891.93
Subtract 2559 from 3030 to get 471.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4710, and continue the process.

Step 11:
853 can be fit into 4710 5 times, resulting in a remainder of 445.
The number 5 becomes the next digit in our result. 
Result so far: 85891.935
Subtracting 4265 from 4710 leaves us with 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

Step 12:
853 goes into 4450 5 times with a remainder of 185.
The next digit of our result is 5. 
Result so far: 85891.9355
If we subtract 4265 from 4450, we get 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

The quotient of the division is 85891.9355, and the remainder is 0.00185.