We look at the division of 86233316 by 975 
We want to figure out the number of times 86233316 can be divided by 975.

Advancing to step 1:
If we divide 8 by 975, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 975

Step 2:
975 goes into 86 0 times with a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 86 leaves us with 86.
Append the next digit (2) from the dividend to 86 and continue with: 862 / 975

On to step 3:
975 can be fit into 862 0 times, resulting in a remainder of 862.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 862 to get 862.
Append the next digit (3) from the dividend to 862 and continue with: 8623 / 975

Advancing to step 4:
When dividing 8623 by 975, we get 8 with a remainder of 823.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 823 after subtracting 7800 from 8623.
Append the next digit (3) from the dividend to 823 and continue with: 8233 / 975

Going ahead to step 5:
The number 975 fits into 8233 8 times, leaving a remainder of 433.
Write down 8 as next digit of the result. 
Result so far: 88.0
Subtracting 7800 from 8233 leaves us with 433.
Take the next digit (3) from the dividend and append it to 433, then repeat: 4333 / 975

Moving on to step 6:
If we divide 4333 by 975, we get 4 and a remainder of 433.
The next digit of our result is 4. 
Result so far: 884.0
Deduct 3900 from 4333 and we're left with 433.
Include the next digit (1) from the dividend after 433, then repeat: 4331 / 975

Let's proceed to step 7:
If we divide 4331 by 975, we get 4 and a remainder of 431.
The next digit of our result is 4. 
Result so far: 8844.0
If we subtract 3900 from 4331, we get 431.
Append the next digit (6) from the dividend to 431 and continue with: 4316 / 975

Going ahead to step 8:
The number 975 fits into 4316 4 times, leaving a remainder of 416.
Put 4 as the next digit of the answer. 
Result so far: 88444.0
Subtracting 3900 from 4316 leaves us with 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Advancing to step 9:
The number 975 fits into 4160 4 times, leaving a remainder of 260.
Record the quotient 4 as the next digit in the result. 
Result so far: 88444.4
Deduct 3900 from 4160 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 10:
If we divide 2600 by 975, we get 2 and a remainder of 650.
The number 2 becomes the next digit in our result. 
Result so far: 88444.42
Subtracting 1950 from 2600 leaves us with 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Step 11:
If we divide 6500 by 975, we get 6 and a remainder of 650.
Record the quotient 6 as the next digit in the result. 
Result so far: 88444.426
If we subtract 5850 from 6500, we get 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Advancing to step 12:
When dividing 6500 by 975, we get 6 with a remainder of 650.
Record the quotient 6 as the next digit in the result. 
Result so far: 88444.4266
Deduct 5850 from 6500 and we're left with 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Our division results in 88444.4266 with a remaining 0.0065.