We look at the division of 312406 by 85 
We want to figure out the number of times 312406 can be divided by 85.

Moving on to step 1:
The number 85 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 85

Moving on to step 2:
The number 85 fits into 31 0 times, leaving a remainder of 31.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 85

Advancing to step 3:
312 divided by 85 is 3 with a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
The remainder is 57 after subtracting 255 from 312.
Fetch the next digit (4) from the dividend, attach it to 57 and continue: 574 / 85

On to step 4:
If we divide 574 by 85, we get 6 and a remainder of 64.
Write down 6 as next digit of the result. 
Result so far: 36.0
Subtract 510 from 574 to get 64.
Take the next digit (0) from the dividend and append it to 64, then repeat: 640 / 85

Going ahead to step 5:
640 divided by 85 is 7 with a remainder of 45.
Put 7 as the next digit of the answer. 
Result so far: 367.0
Deduct 595 from 640 and we're left with 45.
Bring next digit (6) of the dividend behind the 45 and repeat the process: 456 / 85

Going ahead to step 6:
456 divided by 85 is 5 with a remainder of 31.
The next digit of our result is 5. 
Result so far: 3675.0
The remainder is 31 after subtracting 425 from 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
85 goes into 310 3 times with a remainder of 55.
The number 3 becomes the next digit in our result. 
Result so far: 3675.3
The remainder is 55 after subtracting 255 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 8:
When dividing 550 by 85, we get 6 with a remainder of 40.
The number 6 becomes the next digit in our result. 
Result so far: 3675.36
If we take 510 away from 550, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
The number 85 fits into 400 4 times, leaving a remainder of 60.
Put 4 as the next digit of the answer. 
Result so far: 3675.364
Deduct 340 from 400 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 10:
If we divide 600 by 85, we get 7 and a remainder of 5.
The next digit of our result is 7. 
Result so far: 3675.3647
If we take 595 away from 600, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 11:
When dividing 50 by 85, we get 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 3675.3647
If we take 0 away from 50, we end up 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.

Going ahead to step 12:
85 goes into 500 5 times with a remainder of 75.
The number 5 becomes the next digit in our result. 
Result so far: 3675.364705
The remainder is 75 after subtracting 425 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 13:
When dividing 750 by 85, we get 8 with a remainder of 70.
Put 8 as the next digit of the answer. 
Result so far: 3675.3647058
Subtract 680 from 750 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 14:
When dividing 700 by 85, we get 8 with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 3675.36470588
If we take 680 away from 700, we end up 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.

In conclusion, the division gives 3675.36470588 with a balance of 2e-08.