We look at the division of 81994734 by 285 
Let's see how many times 285 fits into 81994734.

On to step 1:
8 divided by 285 is 0 with 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.
Take the next digit (1) from the dividend and append it to 8, then repeat: 81 / 285

Moving on to step 2:
285 goes into 81 0 times with a remainder of 81.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 81 leaves us with 81.
Bring next digit (9) of the dividend behind the 81 and repeat the process: 819 / 285

Let's proceed to step 3:
285 goes into 819 2 times with a remainder of 249.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 570 from 819, we get 249.
Bring next digit (9) of the dividend behind the 249 and repeat the process: 2499 / 285

Moving on to step 4:
285 goes into 2499 8 times with a remainder of 219.
Put 8 as the next digit of the answer. 
Result so far: 28.0
The remainder is 219 after subtracting 2280 from 2499.
Take the next digit (4) from the dividend and append it to 219, then repeat: 2194 / 285

On to step 5:
When dividing 2194 by 285, we get 7 with a remainder of 199.
The next digit of our result is 7. 
Result so far: 287.0
The remainder is 199 after subtracting 1995 from 2194.
Bring next digit (7) of the dividend behind the 199 and repeat the process: 1997 / 285

Advancing to step 6:
If we divide 1997 by 285, we get 7 and a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 2877.0
If we take 1995 away from 1997, we end up with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 285

On to step 7:
23 divided by 285 is 0 with a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 28770.0
Subtracting 0 from 23 leaves us with 23.
Append the next digit (4) from the dividend to 23 and continue with: 234 / 285

On to step 8:
The number 285 fits into 234 0 times, leaving a remainder of 234.
The next digit of our result is 0. 
Result so far: 287700.0
Subtract 0 from 234 to get 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Advancing to step 9:
If we divide 2340 by 285, we get 8 and a remainder of 60.
The number 8 becomes the next digit in our result. 
Result so far: 287700.8
The remainder is 60 after subtracting 2280 from 2340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 10:
The number 285 fits into 600 2 times, leaving a remainder of 30.
Use 2 as the next digit of our solution. 
Result so far: 287700.82
The remainder is 30 after subtracting 570 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 11:
285 can be fit into 300 1 times, resulting in a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 287700.821
Subtract 285 from 300 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 12:
150 divided by 285 is 0 with a remainder of 150.
Put 0 as the next digit of the answer. 
Result so far: 287700.821
If we take 0 away from 150, we end up with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Going ahead to step 13:
285 goes into 1500 5 times with a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 287700.82105
Subtract 1425 from 1500 to 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.

Moving on to step 14:
If we divide 750 by 285, we get 2 and a remainder of 180.
Put 2 as the next digit of the answer. 
Result so far: 287700.821052
Subtracting 570 from 750 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 15:
285 can be fit into 1800 6 times, resulting in a remainder of 90.
Write down 6 as next digit of the result. 
Result so far: 287700.8210526
If we subtract 1710 from 1800, we get 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Step 16:
The number 285 fits into 900 3 times, leaving a remainder of 45.
The next digit of our result is 3. 
Result so far: 287700.82105263
If we subtract 855 from 900, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

After the division, we end up with 287700.82105263 and a remainder of 4.5e-08.