We look at the division of 862826 by 23 
We want to divide 862826 by 23.

On to step 1:
The number 23 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 23

Going ahead to step 2:
86 divided by 23 is 3 with a remainder of 17.
The next digit of our result is 3. 
Result so far: 3.0
Subtracting 69 from 86 leaves us with 17.
Grab the next digit (2) from the dividend, add it to 17, then carry on: 172 / 23

Going ahead to step 3:
23 goes into 172 7 times with a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 37.0
The remainder is 11 after subtracting 161 from 172.
Append the next digit (8) from the dividend to 11 and continue with: 118 / 23

Step 4:
The number 23 fits into 118 5 times, leaving a remainder of 3.
The next digit of our result is 5. 
Result so far: 375.0
Subtract 115 from 118 to get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 23

On to step 5:
When dividing 32 by 23, we get 1 with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 3751.0
Deduct 23 from 32 and we're left with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 23

On to step 6:
If we divide 96 by 23, we get 4 and a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 37514.0
Subtracting 92 from 96 leaves us 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.

Step 7:
The number 23 fits into 40 1 times, leaving a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 37514.1
The remainder is 17 after subtracting 23 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 8:
23 goes into 170 7 times with a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 37514.17
Subtracting 161 from 170 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 9:
90 divided by 23 is 3 with a remainder of 21.
The next digit of our result is 3. 
Result so far: 37514.173
If we subtract 69 from 90, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 10:
When dividing 210 by 23, we get 9 with a remainder of 3.
Record the quotient 9 as the next digit in the result. 
Result so far: 37514.1739
If we take 207 away from 210, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 11:
If we divide 30 by 23, we get 1 and a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 37514.17391
Subtracting 23 from 30 leaves us with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 12:
23 goes into 70 3 times with a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 37514.173913
Subtracting 69 from 70 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 13:
If we divide 10 by 23, we get 0 and a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 37514.173913
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 14:
The number 23 fits into 100 4 times, leaving a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 37514.17391304
The remainder is 8 after subtracting 92 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 37514.17391304 with a remainder of 8e-09.