We're dividing 20806392 by 821 
We want to figure out the number of times 20806392 can be divided by 821.

Going ahead to step 1:
2 divided by 821 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 821

Going ahead to step 2:
The number 821 fits into 20 0 times, leaving a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Grab the next digit (8) from the dividend, add it to 20, then carry on: 208 / 821

Let's proceed to step 3:
208 divided by 821 is 0 with a remainder of 208.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 208 and we're left with 208.
Append the next digit (0) from the dividend to 208 and continue with: 2080 / 821

Advancing to step 4:
821 can be fit into 2080 2 times, resulting in a remainder of 438.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 1642 from 2080 leaves us with 438.
Bring next digit (6) of the dividend behind the 438 and repeat the process: 4386 / 821

Let's proceed to step 5:
If we divide 4386 by 821, we get 5 and a remainder of 281.
The next digit of our result is 5. 
Result so far: 25.0
If we take 4105 away from 4386, we end up with 281.
Grab the next digit (3) from the dividend, add it to 281, then carry on: 2813 / 821

Step 6:
The number 821 fits into 2813 3 times, leaving a remainder of 350.
Put 3 as the next digit of the answer. 
Result so far: 253.0
If we take 2463 away from 2813, we end up with 350.
Include the next digit (9) from the dividend after 350, then repeat: 3509 / 821

Moving on to step 7:
3509 divided by 821 is 4 with a remainder of 225.
Use 4 as the next digit of our solution. 
Result so far: 2534.0
If we subtract 3284 from 3509, we get 225.
Fetch the next digit (2) from the dividend, attach it to 225 and continue: 2252 / 821

Moving on to step 8:
2252 divided by 821 is 2 with a remainder of 610.
The number 2 becomes the next digit in our result. 
Result so far: 25342.0
The remainder is 610 after subtracting 1642 from 2252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6100, and continue the process.

On to step 9:
When dividing 6100 by 821, we get 7 with a remainder of 353.
Record the quotient 7 as the next digit in the result. 
Result so far: 25342.7
If we take 5747 away from 6100, we end up with 353.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3530, and continue the process.

Step 10:
821 goes into 3530 4 times with a remainder of 246.
Record the quotient 4 as the next digit in the result. 
Result so far: 25342.74
If we subtract 3284 from 3530, we get 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Step 11:
821 can be fit into 2460 2 times, resulting in a remainder of 818.
Record the quotient 2 as the next digit in the result. 
Result so far: 25342.742
Subtracting 1642 from 2460 leaves us with 818.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8180, and continue the process.

Advancing to step 12:
When dividing 8180 by 821, we get 9 with a remainder of 791.
The next digit of our result is 9. 
Result so far: 25342.7429
If we subtract 7389 from 8180, we get 791.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7910, and continue the process.

Going ahead to step 13:
The number 821 fits into 7910 9 times, leaving a remainder of 521.
Record the quotient 9 as the next digit in the result. 
Result so far: 25342.74299
Subtracting 7389 from 7910 leaves us with 521.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5210, and continue the process.

The final result is 25342.74299 with a remainder of 0.000521.