We're dividing 85443228 by 271 
We want to figure out the number of times 85443228 can be divided by 271.

Step 1:
271 goes into 8 0 times with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 271

Let's proceed to step 2:
271 can be fit into 85 0 times, resulting in a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 85 leaves us with 85.
Take the next digit (4) from the dividend and append it to 85, then repeat: 854 / 271

Step 3:
271 goes into 854 3 times with a remainder of 41.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 813 from 854 to get 41.
Fetch the next digit (4) from the dividend, attach it to 41 and continue: 414 / 271

On to step 4:
271 can be fit into 414 1 times, resulting in a remainder of 143.
Write down 1 as next digit of the result. 
Result so far: 31.0
If we take 271 away from 414, we end up with 143.
Fetch the next digit (3) from the dividend, attach it to 143 and continue: 1433 / 271

Let's proceed to step 5:
When dividing 1433 by 271, we get 5 with a remainder of 78.
The next digit of our result is 5. 
Result so far: 315.0
Subtracting 1355 from 1433 leaves us with 78.
Grab the next digit (2) from the dividend, add it to 78, then carry on: 782 / 271

On to step 6:
782 divided by 271 is 2 with a remainder of 240.
Record the quotient 2 as the next digit in the result. 
Result so far: 3152.0
Subtract 542 from 782 to get 240.
Fetch the next digit (2) from the dividend, attach it to 240 and continue: 2402 / 271

Moving on to step 7:
271 goes into 2402 8 times with a remainder of 234.
Put 8 as the next digit of the answer. 
Result so far: 31528.0
Deduct 2168 from 2402 and we're left with 234.
Append the next digit (8) from the dividend to 234 and continue with: 2348 / 271

On to step 8:
If we divide 2348 by 271, we get 8 and a remainder of 180.
Write down 8 as next digit of the result. 
Result so far: 315288.0
The remainder is 180 after subtracting 2168 from 2348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 9:
The number 271 fits into 1800 6 times, leaving a remainder of 174.
Put 6 as the next digit of the answer. 
Result so far: 315288.6
Subtract 1626 from 1800 to get 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Step 10:
The number 271 fits into 1740 6 times, leaving a remainder of 114.
The number 6 becomes the next digit in our result. 
Result so far: 315288.66
The remainder is 114 after subtracting 1626 from 1740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Our division results in 315288.66 with a remaining 0.114.