Let's divide 85984623 by 109
We want to figure out the number of times 85984623 can be divided by 109.

Step 1:
109 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 109

Moving on to step 2:
If we divide 85 by 109, we get 0 and a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Take the next digit (9) from the dividend and append it to 85, then repeat: 859 / 109

On to step 3:
If we divide 859 by 109, we get 7 and a remainder of 96.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 763 from 859, we get 96.
Bring next digit (8) of the dividend behind the 96 and repeat the process: 968 / 109

Moving on to step 4:
109 can be fit into 968 8 times, resulting in a remainder of 96.
Record the quotient 8 as the next digit in the result. 
Result so far: 78.0
Subtracting 872 from 968 leaves us with 96.
Bring next digit (4) of the dividend behind the 96 and repeat the process: 964 / 109

On to step 5:
109 goes into 964 8 times with a remainder of 92.
The next digit of our result is 8. 
Result so far: 788.0
The remainder is 92 after subtracting 872 from 964.
Bring next digit (6) of the dividend behind the 92 and repeat the process: 926 / 109

Step 6:
The number 109 fits into 926 8 times, leaving a remainder of 54.
The number 8 becomes the next digit in our result. 
Result so far: 7888.0
Subtract 872 from 926 to get 54.
Bring next digit (2) of the dividend behind the 54 and repeat the process: 542 / 109

Advancing to step 7:
If we divide 542 by 109, we get 4 and a remainder of 106.
The number 4 becomes the next digit in our result. 
Result so far: 78884.0
Subtracting 436 from 542 leaves us with 106.
Include the next digit (3) from the dividend after 106, then repeat: 1063 / 109

Moving on to step 8:
1063 divided by 109 is 9 with a remainder of 82.
Record the quotient 9 as the next digit in the result. 
Result so far: 788849.0
Deduct 981 from 1063 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

On to step 9:
If we divide 820 by 109, we get 7 and a remainder of 57.
The number 7 becomes the next digit in our result. 
Result so far: 788849.7
If we take 763 away from 820, we end up with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Advancing to step 10:
If we divide 570 by 109, we get 5 and a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 788849.75
Subtracting 545 from 570 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 11:
109 can be fit into 250 2 times, resulting in a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 788849.752
The remainder is 32 after subtracting 218 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 12:
The number 109 fits into 320 2 times, leaving a remainder of 102.
Write down 2 as next digit of the result. 
Result so far: 788849.7522
If we subtract 218 from 320, we get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

In conclusion, the division gives 788849.7522 with a balance of 0.00102.