85400 ÷ 23 
Let's see how many times 23 fits into 85400.

Advancing to step 1:
23 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 23

Step 2:
23 goes into 85 3 times with a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 69 from 85, we get 16.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 23

Moving on to step 3:
23 can be fit into 164 7 times, resulting in a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 37.0
Deduct 161 from 164 and we're left with 3.
Bring next digit (0) of the dividend behind the 3 and repeat the process: 30 / 23

Going ahead to step 4:
30 divided by 23 is 1 with a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 371.0
If we take 23 away from 30, we end up with 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 23

Step 5:
When dividing 70 by 23, we get 3 with a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 3713.0
Subtract 69 from 70 to get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 6:
The number 23 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 3713.0
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
If we divide 100 by 23, we get 4 and a remainder of 8.
Write down 4 as next digit of the result. 
Result so far: 3713.04
Subtract 92 from 100 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 8:
23 can be fit into 80 3 times, resulting in a remainder of 11.
The next digit of our result is 3. 
Result so far: 3713.043
If we subtract 69 from 80, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

On to step 9:
When dividing 110 by 23, we get 4 with a remainder of 18.
The next digit of our result is 4. 
Result so far: 3713.0434
Subtracting 92 from 110 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 10:
180 divided by 23 is 7 with a remainder of 19.
The number 7 becomes the next digit in our result. 
Result so far: 3713.04347
Subtract 161 from 180 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 11:
The number 23 fits into 190 8 times, leaving a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 3713.043478
The remainder is 6 after subtracting 184 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 12:
When dividing 60 by 23, we get 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 3713.0434782
Deduct 46 from 60 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 13:
If we divide 140 by 23, we get 6 and a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 3713.04347826
If we subtract 138 from 140, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 3713.04347826 with a balance of 2e-09.