85726926 ÷ 373 
We want to divide 85726926 by 373.

Step 1:
8 divided by 373 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 373

Let's proceed to step 2:
When dividing 85 by 373, we get 0 with a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 85 after subtracting 0 from 85.
Append the next digit (7) from the dividend to 85 and continue with: 857 / 373

Going ahead to step 3:
When dividing 857 by 373, we get 2 with a remainder of 111.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 746 from 857, we get 111.
Append the next digit (2) from the dividend to 111 and continue with: 1112 / 373

Moving on to step 4:
If we divide 1112 by 373, we get 2 and a remainder of 366.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
If we subtract 746 from 1112, we get 366.
Grab the next digit (6) from the dividend, add it to 366, then carry on: 3666 / 373

On to step 5:
373 can be fit into 3666 9 times, resulting in a remainder of 309.
Record the quotient 9 as the next digit in the result. 
Result so far: 229.0
The remainder is 309 after subtracting 3357 from 3666.
Grab the next digit (9) from the dividend, add it to 309, then carry on: 3099 / 373

Moving on to step 6:
3099 divided by 373 is 8 with a remainder of 115.
Use 8 as the next digit of our solution. 
Result so far: 2298.0
Subtract 2984 from 3099 to get 115.
Append the next digit (2) from the dividend to 115 and continue with: 1152 / 373

Advancing to step 7:
If we divide 1152 by 373, we get 3 and a remainder of 33.
Write down 3 as next digit of the result. 
Result so far: 22983.0
Deduct 1119 from 1152 and we're left with 33.
Fetch the next digit (6) from the dividend, attach it to 33 and continue: 336 / 373

Moving on to step 8:
If we divide 336 by 373, we get 0 and a remainder of 336.
Record the quotient 0 as the next digit in the result. 
Result so far: 229830.0
If we take 0 away from 336, we end up 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 9:
373 goes into 3360 9 times with a remainder of 3.
The next digit of our result is 9. 
Result so far: 229830.9
Subtract 3357 from 3360 to get 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 10:
When dividing 30 by 373, we get 0 with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 229830.9
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 11:
If we divide 300 by 373, we get 0 and a remainder of 300.
Put 0 as the next digit of the answer. 
Result so far: 229830.9
If we subtract 0 from 300, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Our division results in 229830.9 with a remaining 0.03.