**Solution**

B1 <-- a1 {Bi is what we divide d into in step i}

i <-- 1

while i <= N do

qi <-- largest integer such that d × qi <= Bi; {qi is the ith digit of the quotient q}

if i <= N − 1 then

Bi+1 <-- 10 × (Bi − d × qi) + ai+1

end if

i <-- i + 1;

end while

r <-- BN − d × qN {r is the remainder}

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