85799927 divided by 326 
We want to figure out the number of times 85799927 can be divided by 326.

Advancing to step 1:
326 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
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 / 326

Moving on to step 2:
When dividing 85 by 326, we get 0 with a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 85, we end up with 85.
Grab the next digit (7) from the dividend, add it to 85, then carry on: 857 / 326

Step 3:
The number 326 fits into 857 2 times, leaving a remainder of 205.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 652 from 857 to get 205.
Include the next digit (9) from the dividend after 205, then repeat: 2059 / 326

Advancing to step 4:
326 goes into 2059 6 times with a remainder of 103.
Write down 6 as next digit of the result. 
Result so far: 26.0
If we subtract 1956 from 2059, we get 103.
Grab the next digit (9) from the dividend, add it to 103, then carry on: 1039 / 326

Let's proceed to step 5:
1039 divided by 326 is 3 with a remainder of 61.
The number 3 becomes the next digit in our result. 
Result so far: 263.0
If we subtract 978 from 1039, we get 61.
Grab the next digit (9) from the dividend, add it to 61, then carry on: 619 / 326

On to step 6:
The number 326 fits into 619 1 times, leaving a remainder of 293.
The next digit of our result is 1. 
Result so far: 2631.0
The remainder is 293 after subtracting 326 from 619.
Include the next digit (2) from the dividend after 293, then repeat: 2932 / 326

Moving on to step 7:
If we divide 2932 by 326, we get 8 and a remainder of 324.
Put 8 as the next digit of the answer. 
Result so far: 26318.0
The remainder is 324 after subtracting 2608 from 2932.
Fetch the next digit (7) from the dividend, attach it to 324 and continue: 3247 / 326

Going ahead to step 8:
3247 divided by 326 is 9 with a remainder of 313.
Record the quotient 9 as the next digit in the result. 
Result so far: 263189.0
The remainder is 313 after subtracting 2934 from 3247.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

Going ahead to step 9:
When dividing 3130 by 326, we get 9 with a remainder of 196.
The number 9 becomes the next digit in our result. 
Result so far: 263189.9
Subtract 2934 from 3130 to get 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

Moving on to step 10:
326 can be fit into 1960 6 times, resulting in a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 263189.96
Subtract 1956 from 1960 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 11:
326 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 263189.96
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 12:
326 goes into 400 1 times with a remainder of 74.
Record the quotient 1 as the next digit in the result. 
Result so far: 263189.9601
The remainder is 74 after subtracting 326 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Step 13:
If we divide 740 by 326, we get 2 and a remainder of 88.
Use 2 as the next digit of our solution. 
Result so far: 263189.96012
The remainder is 88 after subtracting 652 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Step 14:
The number 326 fits into 880 2 times, leaving a remainder of 228.
The next digit of our result is 2. 
Result so far: 263189.960122
Subtracting 652 from 880 leaves us with 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

The final result is 263189.960122 with a remainder of 2.28e-05.