We divide 86440930 by 820
We want to figure out the number of times 86440930 can be divided by 820.

Step 1:
820 goes into 8 0 times with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 820

Step 2:
The number 820 fits into 86 0 times, leaving 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.
Take the next digit (4) from the dividend and append it to 86, then repeat: 864 / 820

Moving on to step 3:
820 goes into 864 1 times with a remainder of 44.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 44 after subtracting 820 from 864.
Grab the next digit (4) from the dividend, add it to 44, then carry on: 444 / 820

Let's proceed to step 4:
820 can be fit into 444 0 times, resulting in a remainder of 444.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtract 0 from 444 to get 444.
Include the next digit (0) from the dividend after 444, then repeat: 4440 / 820

Let's proceed to step 5:
If we divide 4440 by 820, we get 5 and a remainder of 340.
Use 5 as the next digit of our solution. 
Result so far: 105.0
If we subtract 4100 from 4440, we get 340.
Grab the next digit (9) from the dividend, add it to 340, then carry on: 3409 / 820

Going ahead to step 6:
3409 divided by 820 is 4 with a remainder of 129.
Write down 4 as next digit of the result. 
Result so far: 1054.0
Subtract 3280 from 3409 to get 129.
Include the next digit (3) from the dividend after 129, then repeat: 1293 / 820

Advancing to step 7:
820 goes into 1293 1 times with a remainder of 473.
Write down 1 as next digit of the result. 
Result so far: 10541.0
If we subtract 820 from 1293, we get 473.
Include the next digit (0) from the dividend after 473, then repeat: 4730 / 820

Step 8:
When dividing 4730 by 820, we get 5 with a remainder of 630.
Use 5 as the next digit of our solution. 
Result so far: 105415.0
Deduct 4100 from 4730 and we're left with 630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6300, and continue the process.

On to step 9:
When dividing 6300 by 820, we get 7 with a remainder of 560.
Use 7 as the next digit of our solution. 
Result so far: 105415.7
The remainder is 560 after subtracting 5740 from 6300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Going ahead to step 10:
If we divide 5600 by 820, we get 6 and a remainder of 680.
The number 6 becomes the next digit in our result. 
Result so far: 105415.76
If we take 4920 away from 5600, we end up with 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Moving on to step 11:
820 can be fit into 6800 8 times, resulting in a remainder of 240.
Use 8 as the next digit of our solution. 
Result so far: 105415.768
Deduct 6560 from 6800 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 12:
2400 divided by 820 is 2 with a remainder of 760.
The number 2 becomes the next digit in our result. 
Result so far: 105415.7682
The remainder is 760 after subtracting 1640 from 2400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Advancing to step 13:
If we divide 7600 by 820, we get 9 and a remainder of 220.
Put 9 as the next digit of the answer. 
Result so far: 105415.76829
If we take 7380 away from 7600, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 14:
820 can be fit into 2200 2 times, resulting in a remainder of 560.
Record the quotient 2 as the next digit in the result. 
Result so far: 105415.768292
If we take 1640 away from 2200, we end up with 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Going ahead to step 15:
If we divide 5600 by 820, we get 6 and a remainder of 680.
Put 6 as the next digit of the answer. 
Result so far: 105415.7682926
Deduct 4920 from 5600 and we're left with 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Let's proceed to step 16:
When dividing 6800 by 820, we get 8 with a remainder of 240.
Write down 8 as next digit of the result. 
Result so far: 105415.76829268
If we subtract 6560 from 6800, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

The final outcome is 105415.76829268, with a leftover of 2.4e-07.