We look at the division of 20819176 by 865 
We want to figure out the number of times 20819176 can be divided by 865.

Advancing to step 1:
When dividing 2 by 865, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 865

Moving on to step 2:
20 divided by 865 is 0 with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Take the next digit (8) from the dividend and append it to 20, then repeat: 208 / 865

Step 3:
When dividing 208 by 865, we get 0 with a remainder of 208.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 208, we get 208.
Bring next digit (1) of the dividend behind the 208 and repeat the process: 2081 / 865

Going ahead to step 4:
865 can be fit into 2081 2 times, resulting in a remainder of 351.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 1730 away from 2081, we end up with 351.
Include the next digit (9) from the dividend after 351, then repeat: 3519 / 865

Let's proceed to step 5:
The number 865 fits into 3519 4 times, leaving a remainder of 59.
Use 4 as the next digit of our solution. 
Result so far: 24.0
Subtracting 3460 from 3519 leaves us with 59.
Take the next digit (1) from the dividend and append it to 59, then repeat: 591 / 865

On to step 6:
When dividing 591 by 865, we get 0 with a remainder of 591.
Use 0 as the next digit of our solution. 
Result so far: 240.0
Deduct 0 from 591 and we're left with 591.
Include the next digit (7) from the dividend after 591, then repeat: 5917 / 865

Step 7:
865 goes into 5917 6 times with a remainder of 727.
Put 6 as the next digit of the answer. 
Result so far: 2406.0
Deduct 5190 from 5917 and we're left with 727.
Append the next digit (6) from the dividend to 727 and continue with: 7276 / 865

Going ahead to step 8:
865 can be fit into 7276 8 times, resulting in a remainder of 356.
Use 8 as the next digit of our solution. 
Result so far: 24068.0
Subtracting 6920 from 7276 leaves us with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

Moving on to step 9:
865 goes into 3560 4 times with a remainder of 100.
Write down 4 as next digit of the result. 
Result so far: 24068.4
If we subtract 3460 from 3560, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Moving on to step 10:
1000 divided by 865 is 1 with a remainder of 135.
Use 1 as the next digit of our solution. 
Result so far: 24068.41
If we subtract 865 from 1000, we get 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Step 11:
1350 divided by 865 is 1 with a remainder of 485.
The number 1 becomes the next digit in our result. 
Result so far: 24068.411
If we subtract 865 from 1350, we get 485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4850, and continue the process.

The final result is 24068.411 with a remainder of 0.0485.