We look at the division of 85744504 by 705 
We want to divide 85744504 by 705.

On to step 1:
If we divide 8 by 705, we get 0 and a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 705

Step 2:
705 goes into 85 0 times with a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 85, we end up with 85.
Append the next digit (7) from the dividend to 85 and continue with: 857 / 705

Step 3:
The number 705 fits into 857 1 times, leaving a remainder of 152.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 152 after subtracting 705 from 857.
Include the next digit (4) from the dividend after 152, then repeat: 1524 / 705

Step 4:
If we divide 1524 by 705, we get 2 and a remainder of 114.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
If we subtract 1410 from 1524, we get 114.
Fetch the next digit (4) from the dividend, attach it to 114 and continue: 1144 / 705

Moving on to step 5:
705 can be fit into 1144 1 times, resulting in a remainder of 439.
Put 1 as the next digit of the answer. 
Result so far: 121.0
If we take 705 away from 1144, we end up with 439.
Bring next digit (5) of the dividend behind the 439 and repeat the process: 4395 / 705

Let's proceed to step 6:
705 can be fit into 4395 6 times, resulting in a remainder of 165.
Use 6 as the next digit of our solution. 
Result so far: 1216.0
The remainder is 165 after subtracting 4230 from 4395.
Fetch the next digit (0) from the dividend, attach it to 165 and continue: 1650 / 705

Step 7:
When dividing 1650 by 705, we get 2 with a remainder of 240.
Record the quotient 2 as the next digit in the result. 
Result so far: 12162.0
If we take 1410 away from 1650, we end up with 240.
Bring next digit (4) of the dividend behind the 240 and repeat the process: 2404 / 705

Moving on to step 8:
If we divide 2404 by 705, we get 3 and a remainder of 289.
Use 3 as the next digit of our solution. 
Result so far: 121623.0
If we take 2115 away from 2404, we end up with 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2890, and continue the process.

On to step 9:
2890 divided by 705 is 4 with a remainder of 70.
The next digit of our result is 4. 
Result so far: 121623.4
Deduct 2820 from 2890 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 10:
705 goes into 700 0 times with a remainder of 700.
Write down 0 as next digit of the result. 
Result so far: 121623.4
If we subtract 0 from 700, we get 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Let's proceed to step 11:
705 can be fit into 7000 9 times, resulting in a remainder of 655.
Use 9 as the next digit of our solution. 
Result so far: 121623.409
Subtracting 6345 from 7000 leaves us with 655.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6550, and continue the process.

Going ahead to step 12:
705 goes into 6550 9 times with a remainder of 205.
Record the quotient 9 as the next digit in the result. 
Result so far: 121623.4099
If we subtract 6345 from 6550, we get 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

After the division, we end up with 121623.4099 and a remainder of 0.00205.