85460 ÷ 8 = 10682 R4
We're going to perform division on 85460 with 8 as the divisor.

Step 1:
8 goes into 8 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 8 from 8 to get 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 8

Step 2:
8 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 5 to get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 8

Step 3:
8 goes into 54 6 times with a remainder of 6.
Write down 6 as next digit of of the result. 
Result so far: 106
Subtract 48 from 54 to get 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 8

Step 4:
8 goes into 66 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 1068
Subtract 64 from 66 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 8

Step 5:
8 goes into 20 2 times with a remainder of 4.
Write down 2 as next digit of of the result. 
Result so far: 10682
Subtract 16 from 20 to get 4.

The final result is 10682 with a remainder of 4.