We divide 90788943 by 820
We want to figure out the number of times 90788943 can be divided by 820.

Advancing to step 1:
When dividing 9 by 820, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (0) from the dividend, attach it to 9 and continue: 90 / 820

On to step 2:
When dividing 90 by 820, we get 0 with a remainder of 90.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 90 to get 90.
Include the next digit (7) from the dividend after 90, then repeat: 907 / 820

On to step 3:
820 goes into 907 1 times with a remainder of 87.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 820 from 907 and we're left with 87.
Bring next digit (8) of the dividend behind the 87 and repeat the process: 878 / 820

Let's proceed to step 4:
878 divided by 820 is 1 with a remainder of 58.
The next digit of our result is 1. 
Result so far: 11.0
If we take 820 away from 878, we end up with 58.
Grab the next digit (8) from the dividend, add it to 58, then carry on: 588 / 820

Advancing to step 5:
If we divide 588 by 820, we get 0 and a remainder of 588.
The next digit of our result is 0. 
Result so far: 110.0
If we subtract 0 from 588, we get 588.
Grab the next digit (9) from the dividend, add it to 588, then carry on: 5889 / 820

Step 6:
5889 divided by 820 is 7 with a remainder of 149.
Record the quotient 7 as the next digit in the result. 
Result so far: 1107.0
If we subtract 5740 from 5889, we get 149.
Bring next digit (4) of the dividend behind the 149 and repeat the process: 1494 / 820

Advancing to step 7:
If we divide 1494 by 820, we get 1 and a remainder of 674.
Write down 1 as next digit of the result. 
Result so far: 11071.0
Subtract 820 from 1494 to get 674.
Take the next digit (3) from the dividend and append it to 674, then repeat: 6743 / 820

Let's proceed to step 8:
820 can be fit into 6743 8 times, resulting in a remainder of 183.
The next digit of our result is 8. 
Result so far: 110718.0
Subtracting 6560 from 6743 leaves us with 183.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1830, and continue the process.

Advancing to step 9:
820 can be fit into 1830 2 times, resulting in a remainder of 190.
Put 2 as the next digit of the answer. 
Result so far: 110718.2
If we subtract 1640 from 1830, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Let's proceed to step 10:
When dividing 1900 by 820, we get 2 with a remainder of 260.
Use 2 as the next digit of our solution. 
Result so far: 110718.22
Subtract 1640 from 1900 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The final result is 110718.22 with a remainder of 0.26.