86521827 divided by 967 
We want to figure out the number of times 86521827 can be divided by 967.

Advancing to step 1:
967 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 967

Step 2:
When dividing 86 by 967, we get 0 with a remainder of 86.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 86, we get 86.
Bring next digit (5) of the dividend behind the 86 and repeat the process: 865 / 967

Going ahead to step 3:
When dividing 865 by 967, we get 0 with a remainder of 865.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 865, we end up with 865.
Bring next digit (2) of the dividend behind the 865 and repeat the process: 8652 / 967

Step 4:
967 goes into 8652 8 times with a remainder of 916.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Deduct 7736 from 8652 and we're left with 916.
Include the next digit (1) from the dividend after 916, then repeat: 9161 / 967

Advancing to step 5:
When dividing 9161 by 967, we get 9 with a remainder of 458.
The next digit of our result is 9. 
Result so far: 89.0
If we take 8703 away from 9161, we end up with 458.
Grab the next digit (8) from the dividend, add it to 458, then carry on: 4588 / 967

Advancing to step 6:
If we divide 4588 by 967, we get 4 and a remainder of 720.
Write down 4 as next digit of the result. 
Result so far: 894.0
If we take 3868 away from 4588, we end up with 720.
Include the next digit (2) from the dividend after 720, then repeat: 7202 / 967

On to step 7:
967 goes into 7202 7 times with a remainder of 433.
The next digit of our result is 7. 
Result so far: 8947.0
If we subtract 6769 from 7202, we get 433.
Take the next digit (7) from the dividend and append it to 433, then repeat: 4337 / 967

Going ahead to step 8:
967 goes into 4337 4 times with a remainder of 469.
Use 4 as the next digit of our solution. 
Result so far: 89474.0
Subtracting 3868 from 4337 leaves us with 469.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4690, and continue the process.

Let's proceed to step 9:
The number 967 fits into 4690 4 times, leaving a remainder of 822.
Put 4 as the next digit of the answer. 
Result so far: 89474.4
Subtract 3868 from 4690 to get 822.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8220, and continue the process.

Going ahead to step 10:
If we divide 8220 by 967, we get 8 and a remainder of 484.
The next digit of our result is 8. 
Result so far: 89474.48
If we subtract 7736 from 8220, we get 484.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4840, and continue the process.

Going ahead to step 11:
967 goes into 4840 5 times with a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 89474.485
If we subtract 4835 from 4840, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 12:
If we divide 50 by 967, we get 0 and a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 89474.485
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 13:
If we divide 500 by 967, we get 0 and a remainder of 500.
Put 0 as the next digit of the answer. 
Result so far: 89474.485
Subtract 0 from 500 to get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

The final result is 89474.485 with a remainder of 0.0005.