We look at the division of 85139527 by 314 
Let's see how many times 314 fits into 85139527.

Step 1:
When dividing 8 by 314, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 314

On to step 2:
85 divided by 314 is 0 with a remainder of 85.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 85 leaves us with 85.
Append the next digit (1) from the dividend to 85 and continue with: 851 / 314

On to step 3:
851 divided by 314 is 2 with a remainder of 223.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 628 from 851 and we're left with 223.
Take the next digit (3) from the dividend and append it to 223, then repeat: 2233 / 314

Advancing to step 4:
The number 314 fits into 2233 7 times, leaving a remainder of 35.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtracting 2198 from 2233 leaves us with 35.
Take the next digit (9) from the dividend and append it to 35, then repeat: 359 / 314

Let's proceed to step 5:
The number 314 fits into 359 1 times, leaving a remainder of 45.
The next digit of our result is 1. 
Result so far: 271.0
If we subtract 314 from 359, we get 45.
Append the next digit (5) from the dividend to 45 and continue with: 455 / 314

Advancing to step 6:
314 goes into 455 1 times with a remainder of 141.
Put 1 as the next digit of the answer. 
Result so far: 2711.0
Deduct 314 from 455 and we're left with 141.
Grab the next digit (2) from the dividend, add it to 141, then carry on: 1412 / 314

Let's proceed to step 7:
If we divide 1412 by 314, we get 4 and a remainder of 156.
Put 4 as the next digit of the answer. 
Result so far: 27114.0
The remainder is 156 after subtracting 1256 from 1412.
Grab the next digit (7) from the dividend, add it to 156, then carry on: 1567 / 314

Going ahead to step 8:
The number 314 fits into 1567 4 times, leaving a remainder of 311.
Use 4 as the next digit of our solution. 
Result so far: 271144.0
Deduct 1256 from 1567 and we're left with 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

Moving on to step 9:
3110 divided by 314 is 9 with a remainder of 284.
Use 9 as the next digit of our solution. 
Result so far: 271144.9
If we take 2826 away from 3110, we end up with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Going ahead to step 10:
The number 314 fits into 2840 9 times, leaving a remainder of 14.
Use 9 as the next digit of our solution. 
Result so far: 271144.99
Deduct 2826 from 2840 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The final result is 271144.99 with a remainder of 0.014.