We look at the division of 85040154 by 932 
We want to divide 85040154 by 932.

Advancing to step 1:
When dividing 8 by 932, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 932

On to step 2:
932 goes into 85 0 times with a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Fetch the next digit (0) from the dividend, attach it to 85 and continue: 850 / 932

On to step 3:
850 divided by 932 is 0 with a remainder of 850.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 850, we get 850.
Fetch the next digit (4) from the dividend, attach it to 850 and continue: 8504 / 932

Moving on to step 4:
If we divide 8504 by 932, we get 9 and a remainder of 116.
Write down 9 as next digit of the result. 
Result so far: 9.0
Subtract 8388 from 8504 to get 116.
Grab the next digit (0) from the dividend, add it to 116, then carry on: 1160 / 932

Advancing to step 5:
932 can be fit into 1160 1 times, resulting in a remainder of 228.
Record the quotient 1 as the next digit in the result. 
Result so far: 91.0
Subtract 932 from 1160 to get 228.
Fetch the next digit (1) from the dividend, attach it to 228 and continue: 2281 / 932

On to step 6:
2281 divided by 932 is 2 with a remainder of 417.
Use 2 as the next digit of our solution. 
Result so far: 912.0
The remainder is 417 after subtracting 1864 from 2281.
Fetch the next digit (5) from the dividend, attach it to 417 and continue: 4175 / 932

Moving on to step 7:
4175 divided by 932 is 4 with a remainder of 447.
Put 4 as the next digit of the answer. 
Result so far: 9124.0
If we take 3728 away from 4175, we end up with 447.
Fetch the next digit (4) from the dividend, attach it to 447 and continue: 4474 / 932

Moving on to step 8:
When dividing 4474 by 932, we get 4 with a remainder of 746.
Record the quotient 4 as the next digit in the result. 
Result so far: 91244.0
The remainder is 746 after subtracting 3728 from 4474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7460, and continue the process.

Going ahead to step 9:
If we divide 7460 by 932, we get 8 and a remainder of 4.
The number 8 becomes the next digit in our result. 
Result so far: 91244.8
Subtracting 7456 from 7460 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 10:
When dividing 40 by 932, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 91244.8
Subtracting 0 from 40 leaves us 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.

Step 11:
When dividing 400 by 932, we get 0 with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 91244.8
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

After the division, we end up with 91244.8 and a remainder of 0.04.