We look at the division of 89723971 by 213 
Let's see how many times 213 fits into 89723971.

Advancing to step 1:
213 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (9) from the dividend after 8, then repeat: 89 / 213

Advancing to step 2:
When dividing 89 by 213, we get 0 with a remainder of 89.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 89 to get 89.
Take the next digit (7) from the dividend and append it to 89, then repeat: 897 / 213

Moving on to step 3:
If we divide 897 by 213, we get 4 and a remainder of 45.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we take 852 away from 897, we end up with 45.
Fetch the next digit (2) from the dividend, attach it to 45 and continue: 452 / 213

Advancing to step 4:
213 can be fit into 452 2 times, resulting in a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 42.0
Subtracting 426 from 452 leaves us with 26.
Take the next digit (3) from the dividend and append it to 26, then repeat: 263 / 213

Let's proceed to step 5:
213 can be fit into 263 1 times, resulting in a remainder of 50.
Record the quotient 1 as the next digit in the result. 
Result so far: 421.0
If we take 213 away from 263, we end up with 50.
Include the next digit (9) from the dividend after 50, then repeat: 509 / 213

Let's proceed to step 6:
213 goes into 509 2 times with a remainder of 83.
Put 2 as the next digit of the answer. 
Result so far: 4212.0
Deduct 426 from 509 and we're left with 83.
Grab the next digit (7) from the dividend, add it to 83, then carry on: 837 / 213

Going ahead to step 7:
213 can be fit into 837 3 times, resulting in a remainder of 198.
The number 3 becomes the next digit in our result. 
Result so far: 42123.0
Deduct 639 from 837 and we're left with 198.
Grab the next digit (1) from the dividend, add it to 198, then carry on: 1981 / 213

Step 8:
If we divide 1981 by 213, we get 9 and a remainder of 64.
Put 9 as the next digit of the answer. 
Result so far: 421239.0
If we take 1917 away from 1981, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Moving on to step 9:
If we divide 640 by 213, we get 3 and a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 421239.3
The remainder is 1 after subtracting 639 from 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 10:
The number 213 fits into 10 0 times, leaving a remainder of 10.
Write down 0 as next digit of the result. 
Result so far: 421239.3
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 11:
If we divide 100 by 213, we get 0 and a remainder of 100.
Put 0 as the next digit of the answer. 
Result so far: 421239.3
If we take 0 away from 100, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final outcome is 421239.3, with a leftover of 0.01.