We're dividing 89316781 by 413 
We want to figure out the number of times 89316781 can be divided by 413.

Moving on to step 1:
When dividing 8 by 413, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (9) from the dividend to 8 and continue with: 89 / 413

Step 2:
The number 413 fits into 89 0 times, leaving a remainder of 89.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 89 to get 89.
Take the next digit (3) from the dividend and append it to 89, then repeat: 893 / 413

Step 3:
If we divide 893 by 413, we get 2 and a remainder of 67.
Write down 2 as next digit of the result. 
Result so far: 2.0
Deduct 826 from 893 and we're left with 67.
Bring next digit (1) of the dividend behind the 67 and repeat the process: 671 / 413

Going ahead to step 4:
413 can be fit into 671 1 times, resulting in a remainder of 258.
The number 1 becomes the next digit in our result. 
Result so far: 21.0
If we take 413 away from 671, we end up with 258.
Take the next digit (6) from the dividend and append it to 258, then repeat: 2586 / 413

Moving on to step 5:
2586 divided by 413 is 6 with a remainder of 108.
The next digit of our result is 6. 
Result so far: 216.0
If we take 2478 away from 2586, we end up with 108.
Take the next digit (7) from the dividend and append it to 108, then repeat: 1087 / 413

Advancing to step 6:
When dividing 1087 by 413, we get 2 with a remainder of 261.
Put 2 as the next digit of the answer. 
Result so far: 2162.0
If we subtract 826 from 1087, we get 261.
Grab the next digit (8) from the dividend, add it to 261, then carry on: 2618 / 413

Step 7:
If we divide 2618 by 413, we get 6 and a remainder of 140.
The number 6 becomes the next digit in our result. 
Result so far: 21626.0
Deduct 2478 from 2618 and we're left with 140.
Take the next digit (1) from the dividend and append it to 140, then repeat: 1401 / 413

Moving on to step 8:
When dividing 1401 by 413, we get 3 with a remainder of 162.
Write down 3 as next digit of the result. 
Result so far: 216263.0
Deduct 1239 from 1401 and we're left with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Step 9:
413 can be fit into 1620 3 times, resulting in a remainder of 381.
Put 3 as the next digit of the answer. 
Result so far: 216263.3
Subtract 1239 from 1620 to get 381.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3810, and continue the process.

Going ahead to step 10:
3810 divided by 413 is 9 with a remainder of 93.
Put 9 as the next digit of the answer. 
Result so far: 216263.39
Subtract 3717 from 3810 to get 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Let's proceed to step 11:
413 goes into 930 2 times with a remainder of 104.
Use 2 as the next digit of our solution. 
Result so far: 216263.392
The remainder is 104 after subtracting 826 from 930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Moving on to step 12:
The number 413 fits into 1040 2 times, leaving a remainder of 214.
Record the quotient 2 as the next digit in the result. 
Result so far: 216263.3922
The remainder is 214 after subtracting 826 from 1040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

In conclusion, the division gives 216263.3922 with a balance of 0.00214.