We look at the division of 82326973 by 106 
Let's see how many times 106 fits into 82326973.

Advancing to step 1:
When dividing 8 by 106, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 106

Going ahead to step 2:
If we divide 82 by 106, we get 0 and a remainder of 82.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 82, we end up with 82.
Bring next digit (3) of the dividend behind the 82 and repeat the process: 823 / 106

Step 3:
When dividing 823 by 106, we get 7 with a remainder of 81.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 742 away from 823, we end up with 81.
Append the next digit (2) from the dividend to 81 and continue with: 812 / 106

Moving on to step 4:
The number 106 fits into 812 7 times, leaving a remainder of 70.
Record the quotient 7 as the next digit in the result. 
Result so far: 77.0
Subtracting 742 from 812 leaves us with 70.
Take the next digit (6) from the dividend and append it to 70, then repeat: 706 / 106

Going ahead to step 5:
106 can be fit into 706 6 times, resulting in a remainder of 70.
The number 6 becomes the next digit in our result. 
Result so far: 776.0
The remainder is 70 after subtracting 636 from 706.
Grab the next digit (9) from the dividend, add it to 70, then carry on: 709 / 106

On to step 6:
When dividing 709 by 106, we get 6 with a remainder of 73.
The next digit of our result is 6. 
Result so far: 7766.0
If we subtract 636 from 709, we get 73.
Bring next digit (7) of the dividend behind the 73 and repeat the process: 737 / 106

Moving on to step 7:
The number 106 fits into 737 6 times, leaving a remainder of 101.
Put 6 as the next digit of the answer. 
Result so far: 77666.0
If we subtract 636 from 737, we get 101.
Fetch the next digit (3) from the dividend, attach it to 101 and continue: 1013 / 106

Step 8:
106 goes into 1013 9 times with a remainder of 59.
The number 9 becomes the next digit in our result. 
Result so far: 776669.0
Deduct 954 from 1013 and we're left with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Going ahead to step 9:
When dividing 590 by 106, we get 5 with a remainder of 60.
The number 5 becomes the next digit in our result. 
Result so far: 776669.5
If we take 530 away from 590, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 10:
When dividing 600 by 106, we get 5 with a remainder of 70.
Write down 5 as next digit of the result. 
Result so far: 776669.55
If we subtract 530 from 600, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

The final outcome is 776669.55, with a leftover of 0.07.