9907538 ÷ 821 
Our goal is to divide 9907538 by 821.

Let's proceed to step 1:
The number 821 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 821

On to step 2:
The number 821 fits into 99 0 times, leaving a remainder of 99.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 99 to get 99.
Grab the next digit (0) from the dividend, add it to 99, then carry on: 990 / 821

Advancing to step 3:
990 divided by 821 is 1 with a remainder of 169.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 821 from 990 leaves us with 169.
Fetch the next digit (7) from the dividend, attach it to 169 and continue: 1697 / 821

Moving on to step 4:
The number 821 fits into 1697 2 times, leaving a remainder of 55.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtract 1642 from 1697 to get 55.
Bring next digit (5) of the dividend behind the 55 and repeat the process: 555 / 821

Advancing to step 5:
When dividing 555 by 821, we get 0 with a remainder of 555.
Use 0 as the next digit of our solution. 
Result so far: 120.0
If we subtract 0 from 555, we get 555.
Append the next digit (3) from the dividend to 555 and continue with: 5553 / 821

On to step 6:
The number 821 fits into 5553 6 times, leaving a remainder of 627.
The next digit of our result is 6. 
Result so far: 1206.0
Subtracting 4926 from 5553 leaves us with 627.
Grab the next digit (8) from the dividend, add it to 627, then carry on: 6278 / 821

On to step 7:
The number 821 fits into 6278 7 times, leaving a remainder of 531.
Record the quotient 7 as the next digit in the result. 
Result so far: 12067.0
If we take 5747 away from 6278, we end up with 531.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5310, and continue the process.

Let's proceed to step 8:
The number 821 fits into 5310 6 times, leaving a remainder of 384.
Record the quotient 6 as the next digit in the result. 
Result so far: 12067.6
If we take 4926 away from 5310, we end up with 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Let's proceed to step 9:
If we divide 3840 by 821, we get 4 and a remainder of 556.
Put 4 as the next digit of the answer. 
Result so far: 12067.64
Subtract 3284 from 3840 to get 556.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5560, and continue the process.

On to step 10:
When dividing 5560 by 821, we get 6 with a remainder of 634.
The next digit of our result is 6. 
Result so far: 12067.646
If we subtract 4926 from 5560, we get 634.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6340, and continue the process.

Going ahead to step 11:
When dividing 6340 by 821, we get 7 with a remainder of 593.
Write down 7 as next digit of the result. 
Result so far: 12067.6467
Deduct 5747 from 6340 and we're left with 593.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5930, and continue the process.

Going ahead to step 12:
When dividing 5930 by 821, we get 7 with a remainder of 183.
The next digit of our result is 7. 
Result so far: 12067.64677
Deduct 5747 from 5930 and we're left with 183.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1830, and continue the process.

The final result is 12067.64677 with a remainder of 0.000183.