We look at the division of 85540344 by 21 
Our goal is to divide 85540344 by 21.

Step 1:
The number 21 fits into 8 0 times, leaving a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 21

Step 2:
21 goes into 85 4 times with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 84 from 85 and we're left with 1.
Include the next digit (5) from the dividend after 1, then repeat: 15 / 21

Moving on to step 3:
When dividing 15 by 21, we get 0 with a remainder of 15.
Write down 0 as next digit of the result. 
Result so far: 40.0
If we take 0 away from 15, we end up with 15.
Include the next digit (4) from the dividend after 15, then repeat: 154 / 21

Advancing to step 4:
21 can be fit into 154 7 times, resulting in a remainder of 7.
The next digit of our result is 7. 
Result so far: 407.0
The remainder is 7 after subtracting 147 from 154.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 21

Advancing to step 5:
The number 21 fits into 70 3 times, leaving a remainder of 7.
The next digit of our result is 3. 
Result so far: 4073.0
If we take 63 away from 70, we end up with 7.
Take the next digit (3) from the dividend and append it to 7, then repeat: 73 / 21

Moving on to step 6:
The number 21 fits into 73 3 times, leaving a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 40733.0
Deduct 63 from 73 and we're left with 10.
Include the next digit (4) from the dividend after 10, then repeat: 104 / 21

Going ahead to step 7:
If we divide 104 by 21, we get 4 and a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 407334.0
Subtracting 84 from 104 leaves us with 20.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 21

On to step 8:
21 goes into 204 9 times with a remainder of 15.
Write down 9 as next digit of the result. 
Result so far: 4073349.0
The remainder is 15 after subtracting 189 from 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 9:
When dividing 150 by 21, we get 7 with a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 4073349.7
Deduct 147 from 150 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 10:
30 divided by 21 is 1 with a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 4073349.71
Deduct 21 from 30 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 11:
The number 21 fits into 90 4 times, leaving a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 4073349.714
Deduct 84 from 90 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 12:
If we divide 60 by 21, we get 2 and a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 4073349.7142
If we subtract 42 from 60, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 13:
180 divided by 21 is 8 with a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 4073349.71428
If we subtract 168 from 180, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 14:
The number 21 fits into 120 5 times, leaving a remainder of 15.
Record the quotient 5 as the next digit in the result. 
Result so far: 4073349.714285
If we subtract 105 from 120, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 15:
If we divide 150 by 21, we get 7 and a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 4073349.7142857
Deduct 147 from 150 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 16:
When dividing 30 by 21, we get 1 with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 4073349.71428571
If we take 21 away from 30, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

The final outcome is 4073349.71428571, with a leftover of 9e-09.