We look at the division of 264985 by 85 
We're looking to find how many times 85 goes into 264985.

Let's proceed to step 1:
85 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 85

Moving on to step 2:
85 can be fit into 26 0 times, resulting in a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 26 leaves us with 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 85

On to step 3:
The number 85 fits into 264 3 times, leaving a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtract 255 from 264 to get 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 85

Step 4:
99 divided by 85 is 1 with a remainder of 14.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
Subtracting 85 from 99 leaves us with 14.
Take the next digit (8) from the dividend and append it to 14, then repeat: 148 / 85

On to step 5:
If we divide 148 by 85, we get 1 and a remainder of 63.
The number 1 becomes the next digit in our result. 
Result so far: 311.0
If we take 85 away from 148, we end up with 63.
Take the next digit (5) from the dividend and append it to 63, then repeat: 635 / 85

Advancing to step 6:
85 goes into 635 7 times with a remainder of 40.
Record the quotient 7 as the next digit in the result. 
Result so far: 3117.0
If we take 595 away from 635, we end up 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.

Advancing to step 7:
400 divided by 85 is 4 with a remainder of 60.
Put 4 as the next digit of the answer. 
Result so far: 3117.4
Deduct 340 from 400 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 8:
If we divide 600 by 85, we get 7 and a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 3117.47
If we subtract 595 from 600, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 9:
When dividing 50 by 85, we get 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 3117.47
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 10:
If we divide 500 by 85, we get 5 and a remainder of 75.
Record the quotient 5 as the next digit in the result. 
Result so far: 3117.4705
If we subtract 425 from 500, we get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Advancing to step 11:
750 divided by 85 is 8 with a remainder of 70.
The next digit of our result is 8. 
Result so far: 3117.47058
Deduct 680 from 750 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 12:
85 can be fit into 700 8 times, resulting in a remainder of 20.
Record the quotient 8 as the next digit in the result. 
Result so far: 3117.470588
If we subtract 680 from 700, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 3117.470588 with a balance of 2e-06.