We're dividing 827123 by 46 
We want to figure out the number of times 827123 can be divided by 46.

On to step 1:
8 divided by 46 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 46

On to step 2:
The number 46 fits into 82 1 times, leaving a remainder of 36.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 36 after subtracting 46 from 82.
Bring next digit (7) of the dividend behind the 36 and repeat the process: 367 / 46

Let's proceed to step 3:
46 goes into 367 7 times with a remainder of 45.
Use 7 as the next digit of our solution. 
Result so far: 17.0
Deduct 322 from 367 and we're left with 45.
Take the next digit (1) from the dividend and append it to 45, then repeat: 451 / 46

Let's proceed to step 4:
46 goes into 451 9 times with a remainder of 37.
The next digit of our result is 9. 
Result so far: 179.0
If we take 414 away from 451, we end up with 37.
Grab the next digit (2) from the dividend, add it to 37, then carry on: 372 / 46

Advancing to step 5:
When dividing 372 by 46, we get 8 with a remainder of 4.
The next digit of our result is 8. 
Result so far: 1798.0
Subtract 368 from 372 to get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 46

Moving on to step 6:
If we divide 43 by 46, we get 0 and a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 17980.0
The remainder is 43 after subtracting 0 from 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 7:
When dividing 430 by 46, we get 9 with a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 17980.9
The remainder is 16 after subtracting 414 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 8:
When dividing 160 by 46, we get 3 with a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 17980.93
Subtracting 138 from 160 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 9:
If we divide 220 by 46, we get 4 and a remainder of 36.
Put 4 as the next digit of the answer. 
Result so far: 17980.934
Subtracting 184 from 220 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 10:
The number 46 fits into 360 7 times, leaving a remainder of 38.
Record the quotient 7 as the next digit in the result. 
Result so far: 17980.9347
If we subtract 322 from 360, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 11:
When dividing 380 by 46, we get 8 with a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 17980.93478
Deduct 368 from 380 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 12:
When dividing 120 by 46, we get 2 with a remainder of 28.
The next digit of our result is 2. 
Result so far: 17980.934782
Subtracting 92 from 120 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 13:
If we divide 280 by 46, we get 6 and a remainder of 4.
The next digit of our result is 6. 
Result so far: 17980.9347826
Deduct 276 from 280 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 14:
40 divided by 46 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 17980.9347826
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 17980.9347826 and a remainder of 4e-08.