We look at the division of 196461 by 85 
We're looking to find how many times 85 goes into 196461.

Step 1:
When dividing 1 by 85, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 85

Advancing to step 2:
If we divide 19 by 85, we get 0 and a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Include the next digit (6) from the dividend after 19, then repeat: 196 / 85

On to step 3:
The number 85 fits into 196 2 times, leaving a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 170 from 196 leaves us with 26.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 85

Going ahead to step 4:
85 goes into 264 3 times with a remainder of 9.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 255 away from 264, we end up with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 85

Let's proceed to step 5:
When dividing 96 by 85, we get 1 with a remainder of 11.
The next digit of our result is 1. 
Result so far: 231.0
Deduct 85 from 96 and we're left with 11.
Take the next digit (1) from the dividend and append it to 11, then repeat: 111 / 85

Let's proceed to step 6:
The number 85 fits into 111 1 times, leaving a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 2311.0
Subtracting 85 from 111 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
When dividing 260 by 85, we get 3 with a remainder of 5.
Record the quotient 3 as the next digit in the result. 
Result so far: 2311.3
Subtract 255 from 260 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 8:
The number 85 fits into 50 0 times, leaving a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 2311.3
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 9:
The number 85 fits into 500 5 times, leaving a remainder of 75.
Write down 5 as next digit of the result. 
Result so far: 2311.305
Subtract 425 from 500 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Let's proceed to step 10:
85 can be fit into 750 8 times, resulting in a remainder of 70.
Write down 8 as next digit of the result. 
Result so far: 2311.3058
If we take 680 away from 750, we end up 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.

Moving on to step 11:
When dividing 700 by 85, we get 8 with a remainder of 20.
The next digit of our result is 8. 
Result so far: 2311.30588
The remainder is 20 after subtracting 680 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final outcome is 2311.30588, with a leftover of 2e-05.