We look at the division of 60196482 by 823 
Let's see how many times 823 fits into 60196482.

On to step 1:
6 divided by 823 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (0) from the dividend and append it to 6, then repeat: 60 / 823

On to step 2:
823 can be fit into 60 0 times, resulting in a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 60 and we're left with 60.
Fetch the next digit (1) from the dividend, attach it to 60 and continue: 601 / 823

Advancing to step 3:
823 can be fit into 601 0 times, resulting in a remainder of 601.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 601, we end up with 601.
Append the next digit (9) from the dividend to 601 and continue with: 6019 / 823

On to step 4:
823 goes into 6019 7 times with a remainder of 258.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we subtract 5761 from 6019, we get 258.
Append the next digit (6) from the dividend to 258 and continue with: 2586 / 823

Let's proceed to step 5:
The number 823 fits into 2586 3 times, leaving a remainder of 117.
Put 3 as the next digit of the answer. 
Result so far: 73.0
The remainder is 117 after subtracting 2469 from 2586.
Append the next digit (4) from the dividend to 117 and continue with: 1174 / 823

Moving on to step 6:
823 goes into 1174 1 times with a remainder of 351.
The number 1 becomes the next digit in our result. 
Result so far: 731.0
Deduct 823 from 1174 and we're left with 351.
Take the next digit (8) from the dividend and append it to 351, then repeat: 3518 / 823

Moving on to step 7:
823 can be fit into 3518 4 times, resulting in a remainder of 226.
Write down 4 as next digit of the result. 
Result so far: 7314.0
The remainder is 226 after subtracting 3292 from 3518.
Grab the next digit (2) from the dividend, add it to 226, then carry on: 2262 / 823

On to step 8:
823 goes into 2262 2 times with a remainder of 616.
The number 2 becomes the next digit in our result. 
Result so far: 73142.0
Deduct 1646 from 2262 and we're left with 616.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6160, and continue the process.

On to step 9:
823 goes into 6160 7 times with a remainder of 399.
Record the quotient 7 as the next digit in the result. 
Result so far: 73142.7
If we subtract 5761 from 6160, we get 399.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3990, and continue the process.

On to step 10:
823 can be fit into 3990 4 times, resulting in a remainder of 698.
Put 4 as the next digit of the answer. 
Result so far: 73142.74
Subtracting 3292 from 3990 leaves us with 698.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6980, and continue the process.

Let's proceed to step 11:
When dividing 6980 by 823, we get 8 with a remainder of 396.
Put 8 as the next digit of the answer. 
Result so far: 73142.748
Subtracting 6584 from 6980 leaves us with 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Going ahead to step 12:
3960 divided by 823 is 4 with a remainder of 668.
Put 4 as the next digit of the answer. 
Result so far: 73142.7484
If we take 3292 away from 3960, we end up with 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

Advancing to step 13:
When dividing 6680 by 823, we get 8 with a remainder of 96.
Put 8 as the next digit of the answer. 
Result so far: 73142.74848
Subtract 6584 from 6680 to get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Let's proceed to step 14:
823 goes into 960 1 times with a remainder of 137.
Write down 1 as next digit of the result. 
Result so far: 73142.748481
Subtract 823 from 960 to get 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Let's proceed to step 15:
1370 divided by 823 is 1 with a remainder of 547.
Write down 1 as next digit of the result. 
Result so far: 73142.7484811
If we subtract 823 from 1370, we get 547.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5470, and continue the process.

Our division results in 73142.7484811 with a remaining 5.47e-06.