We're dividing 85514008 by 614 
We want to figure out the number of times 85514008 can be divided by 614.

Advancing to step 1:
614 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 614

Going ahead to step 2:
When dividing 85 by 614, we get 0 with a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Grab the next digit (5) from the dividend, add it to 85, then carry on: 855 / 614

Advancing to step 3:
855 divided by 614 is 1 with a remainder of 241.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 614 from 855 and we're left with 241.
Append the next digit (1) from the dividend to 241 and continue with: 2411 / 614

Moving on to step 4:
614 can be fit into 2411 3 times, resulting in a remainder of 569.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
The remainder is 569 after subtracting 1842 from 2411.
Fetch the next digit (4) from the dividend, attach it to 569 and continue: 5694 / 614

Advancing to step 5:
614 can be fit into 5694 9 times, resulting in a remainder of 168.
Use 9 as the next digit of our solution. 
Result so far: 139.0
If we subtract 5526 from 5694, we get 168.
Take the next digit (0) from the dividend and append it to 168, then repeat: 1680 / 614

Step 6:
614 can be fit into 1680 2 times, resulting in a remainder of 452.
Use 2 as the next digit of our solution. 
Result so far: 1392.0
Subtract 1228 from 1680 to get 452.
Append the next digit (0) from the dividend to 452 and continue with: 4520 / 614

Moving on to step 7:
614 can be fit into 4520 7 times, resulting in a remainder of 222.
The number 7 becomes the next digit in our result. 
Result so far: 13927.0
The remainder is 222 after subtracting 4298 from 4520.
Grab the next digit (8) from the dividend, add it to 222, then carry on: 2228 / 614

Step 8:
614 goes into 2228 3 times with a remainder of 386.
Put 3 as the next digit of the answer. 
Result so far: 139273.0
Subtracting 1842 from 2228 leaves us with 386.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3860, and continue the process.

Step 9:
If we divide 3860 by 614, we get 6 and a remainder of 176.
The next digit of our result is 6. 
Result so far: 139273.6
If we take 3684 away from 3860, we end up with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Moving on to step 10:
The number 614 fits into 1760 2 times, leaving a remainder of 532.
Write down 2 as next digit of the result. 
Result so far: 139273.62
Deduct 1228 from 1760 and we're left with 532.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5320, and continue the process.

Step 11:
If we divide 5320 by 614, we get 8 and a remainder of 408.
Use 8 as the next digit of our solution. 
Result so far: 139273.628
If we subtract 4912 from 5320, we get 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

On to step 12:
If we divide 4080 by 614, we get 6 and a remainder of 396.
The number 6 becomes the next digit in our result. 
Result so far: 139273.6286
Subtract 3684 from 4080 to get 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

On to step 13:
3960 divided by 614 is 6 with a remainder of 276.
The next digit of our result is 6. 
Result so far: 139273.62866
If we subtract 3684 from 3960, we get 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

The final result is 139273.62866 with a remainder of 0.000276.