We're dividing 82107204 by 961 
Let's see how many times 961 fits into 82107204.

Going ahead to step 1:
When dividing 8 by 961, we get 0 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.
Fetch the next digit (2) from the dividend, attach it to 8 and continue: 82 / 961

Going ahead to step 2:
961 goes into 82 0 times with a remainder of 82.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 82, we get 82.
Append the next digit (1) from the dividend to 82 and continue with: 821 / 961

Advancing to step 3:
The number 961 fits into 821 0 times, leaving a remainder of 821.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 821 and we're left with 821.
Grab the next digit (0) from the dividend, add it to 821, then carry on: 8210 / 961

Going ahead to step 4:
When dividing 8210 by 961, we get 8 with a remainder of 522.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtract 7688 from 8210 to get 522.
Append the next digit (7) from the dividend to 522 and continue with: 5227 / 961

Going ahead to step 5:
961 goes into 5227 5 times with a remainder of 422.
Record the quotient 5 as the next digit in the result. 
Result so far: 85.0
Subtract 4805 from 5227 to get 422.
Grab the next digit (2) from the dividend, add it to 422, then carry on: 4222 / 961

On to step 6:
961 can be fit into 4222 4 times, resulting in a remainder of 378.
Record the quotient 4 as the next digit in the result. 
Result so far: 854.0
Subtracting 3844 from 4222 leaves us with 378.
Take the next digit (0) from the dividend and append it to 378, then repeat: 3780 / 961

Moving on to step 7:
3780 divided by 961 is 3 with a remainder of 897.
Write down 3 as next digit of the result. 
Result so far: 8543.0
Deduct 2883 from 3780 and we're left with 897.
Fetch the next digit (4) from the dividend, attach it to 897 and continue: 8974 / 961

Going ahead to step 8:
When dividing 8974 by 961, we get 9 with a remainder of 325.
Use 9 as the next digit of our solution. 
Result so far: 85439.0
If we subtract 8649 from 8974, we get 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Moving on to step 9:
961 goes into 3250 3 times with a remainder of 367.
The number 3 becomes the next digit in our result. 
Result so far: 85439.3
Subtracting 2883 from 3250 leaves us with 367.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3670, and continue the process.

Let's proceed to step 10:
961 can be fit into 3670 3 times, resulting in a remainder of 787.
Use 3 as the next digit of our solution. 
Result so far: 85439.33
Subtract 2883 from 3670 to get 787.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7870, and continue the process.

In conclusion, the division gives 85439.33 with a balance of 0.787.