We look at the division of 854540 by 99 
We want to figure out the number of times 854540 can be divided by 99.

On to step 1:
If we divide 8 by 99, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 99

On to step 2:
99 can be fit into 85 0 times, resulting in a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 85 after subtracting 0 from 85.
Take the next digit (4) from the dividend and append it to 85, then repeat: 854 / 99

Going ahead to step 3:
854 divided by 99 is 8 with a remainder of 62.
Use 8 as the next digit of our solution. 
Result so far: 8.0
The remainder is 62 after subtracting 792 from 854.
Fetch the next digit (5) from the dividend, attach it to 62 and continue: 625 / 99

Going ahead to step 4:
If we divide 625 by 99, we get 6 and a remainder of 31.
Put 6 as the next digit of the answer. 
Result so far: 86.0
Deduct 594 from 625 and we're left with 31.
Fetch the next digit (4) from the dividend, attach it to 31 and continue: 314 / 99

Let's proceed to step 5:
99 goes into 314 3 times with a remainder of 17.
The next digit of our result is 3. 
Result so far: 863.0
The remainder is 17 after subtracting 297 from 314.
Fetch the next digit (0) from the dividend, attach it to 17 and continue: 170 / 99

Step 6:
170 divided by 99 is 1 with a remainder of 71.
Write down 1 as next digit of the result. 
Result so far: 8631.0
If we subtract 99 from 170, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 7:
When dividing 710 by 99, we get 7 with a remainder of 17.
The next digit of our result is 7. 
Result so far: 8631.7
Subtracting 693 from 710 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 8:
When dividing 170 by 99, we get 1 with a remainder of 71.
Use 1 as the next digit of our solution. 
Result so far: 8631.71
If we subtract 99 from 170, we get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 9:
710 divided by 99 is 7 with a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 8631.717
The remainder is 17 after subtracting 693 from 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 10:
170 divided by 99 is 1 with a remainder of 71.
Put 1 as the next digit of the answer. 
Result so far: 8631.7171
If we take 99 away from 170, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Advancing to step 11:
When dividing 710 by 99, we get 7 with a remainder of 17.
Write down 7 as next digit of the result. 
Result so far: 8631.71717
If we take 693 away from 710, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 12:
99 can be fit into 170 1 times, resulting in a remainder of 71.
The number 1 becomes the next digit in our result. 
Result so far: 8631.717171
Subtracting 99 from 170 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 13:
The number 99 fits into 710 7 times, leaving a remainder of 17.
Use 7 as the next digit of our solution. 
Result so far: 8631.7171717
Subtracting 693 from 710 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 14:
99 can be fit into 170 1 times, resulting in a remainder of 71.
Put 1 as the next digit of the answer. 
Result so far: 8631.71717171
Subtracting 99 from 170 leaves us with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

In conclusion, the division gives 8631.71717171 with a balance of 7.1e-08.