86945887 ÷ 826 
We want to figure out the number of times 86945887 can be divided by 826.

Step 1:
826 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 826

On to step 2:
If we divide 86 by 826, we get 0 and a remainder of 86.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Include the next digit (9) from the dividend after 86, then repeat: 869 / 826

Moving on to step 3:
When dividing 869 by 826, we get 1 with a remainder of 43.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 826 from 869 leaves us with 43.
Fetch the next digit (4) from the dividend, attach it to 43 and continue: 434 / 826

Advancing to step 4:
When dividing 434 by 826, we get 0 with a remainder of 434.
The next digit of our result is 0. 
Result so far: 10.0
Subtract 0 from 434 to get 434.
Take the next digit (5) from the dividend and append it to 434, then repeat: 4345 / 826

Step 5:
The number 826 fits into 4345 5 times, leaving a remainder of 215.
Write down 5 as next digit of the result. 
Result so far: 105.0
If we take 4130 away from 4345, we end up with 215.
Include the next digit (8) from the dividend after 215, then repeat: 2158 / 826

Advancing to step 6:
If we divide 2158 by 826, we get 2 and a remainder of 506.
Use 2 as the next digit of our solution. 
Result so far: 1052.0
Subtracting 1652 from 2158 leaves us with 506.
Grab the next digit (8) from the dividend, add it to 506, then carry on: 5068 / 826

On to step 7:
5068 divided by 826 is 6 with a remainder of 112.
Put 6 as the next digit of the answer. 
Result so far: 10526.0
If we subtract 4956 from 5068, we get 112.
Grab the next digit (7) from the dividend, add it to 112, then carry on: 1127 / 826

Let's proceed to step 8:
If we divide 1127 by 826, we get 1 and a remainder of 301.
Write down 1 as next digit of the result. 
Result so far: 105261.0
If we subtract 826 from 1127, we get 301.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3010, and continue the process.

Moving on to step 9:
When dividing 3010 by 826, we get 3 with a remainder of 532.
Record the quotient 3 as the next digit in the result. 
Result so far: 105261.3
The remainder is 532 after subtracting 2478 from 3010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

Step 10:
If we divide 5320 by 826, we get 6 and a remainder of 364.
Use 6 as the next digit of our solution. 
Result so far: 105261.36
Subtract 4956 from 5320 to get 364.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

Going ahead to step 11:
The number 826 fits into 3640 4 times, leaving a remainder of 336.
Use 4 as the next digit of our solution. 
Result so far: 105261.364
Subtracting 3304 from 3640 leaves us with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Step 12:
The number 826 fits into 3360 4 times, leaving a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 105261.3644
Deduct 3304 from 3360 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

After the division, we end up with 105261.3644 and a remainder of 0.00056.