108854 ÷ 43 
We're looking to find how many times 43 goes into 108854.

Let's proceed to step 1:
1 divided by 43 is 0 with a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 43

On to step 2:
43 goes into 10 0 times with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Bring next digit (8) of the dividend behind the 10 and repeat the process: 108 / 43

Advancing to step 3:
When dividing 108 by 43, we get 2 with a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 22 after subtracting 86 from 108.
Fetch the next digit (8) from the dividend, attach it to 22 and continue: 228 / 43

Moving on to step 4:
When dividing 228 by 43, we get 5 with a remainder of 13.
The number 5 becomes the next digit in our result. 
Result so far: 25.0
If we subtract 215 from 228, we get 13.
Grab the next digit (5) from the dividend, add it to 13, then carry on: 135 / 43

Going ahead to step 5:
When dividing 135 by 43, we get 3 with a remainder of 6.
Put 3 as the next digit of the answer. 
Result so far: 253.0
If we take 129 away from 135, we end up with 6.
Bring next digit (4) of the dividend behind the 6 and repeat the process: 64 / 43

Advancing to step 6:
64 divided by 43 is 1 with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 2531.0
Subtracting 43 from 64 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 7:
43 can be fit into 210 4 times, resulting in a remainder of 38.
Write down 4 as next digit of the result. 
Result so far: 2531.4
Subtracting 172 from 210 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 8:
If we divide 380 by 43, we get 8 and a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 2531.48
If we subtract 344 from 380, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
The number 43 fits into 360 8 times, leaving a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 2531.488
If we subtract 344 from 360, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 2531.488 and a remainder of 0.0016.