We're dividing 254339 by 85 
We're looking to find how many times 85 goes into 254339.

Let's proceed to step 1:
2 divided by 85 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Grab the next digit (5) from the dividend, add it to 2, then carry on: 25 / 85

Going ahead to step 2:
The number 85 fits into 25 0 times, leaving a remainder of 25.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 25 after subtracting 0 from 25.
Include the next digit (4) from the dividend after 25, then repeat: 254 / 85

Going ahead to step 3:
The number 85 fits into 254 2 times, leaving a remainder of 84.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 170 away from 254, we end up with 84.
Fetch the next digit (3) from the dividend, attach it to 84 and continue: 843 / 85

Going ahead to step 4:
843 divided by 85 is 9 with a remainder of 78.
Write down 9 as next digit of the result. 
Result so far: 29.0
Deduct 765 from 843 and we're left with 78.
Grab the next digit (3) from the dividend, add it to 78, then carry on: 783 / 85

Moving on to step 5:
85 can be fit into 783 9 times, resulting in a remainder of 18.
Put 9 as the next digit of the answer. 
Result so far: 299.0
Subtract 765 from 783 to get 18.
Fetch the next digit (9) from the dividend, attach it to 18 and continue: 189 / 85

On to step 6:
189 divided by 85 is 2 with a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2992.0
Subtracting 170 from 189 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Moving on to step 7:
The number 85 fits into 190 2 times, leaving a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 2992.2
Subtracting 170 from 190 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
If we divide 200 by 85, we get 2 and a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 2992.22
Subtract 170 from 200 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

In conclusion, the division gives 2992.22 with a balance of 0.03.