85461700 ÷ 315 
We want to divide 85461700 by 315.

Moving on to step 1:
When dividing 8 by 315, we get 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 315

Step 2:
315 goes into 85 0 times with a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Grab the next digit (4) from the dividend, add it to 85, then carry on: 854 / 315

Moving on to step 3:
315 goes into 854 2 times with a remainder of 224.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 630 from 854 to get 224.
Fetch the next digit (6) from the dividend, attach it to 224 and continue: 2246 / 315

Advancing to step 4:
When dividing 2246 by 315, we get 7 with a remainder of 41.
Write down 7 as next digit of the result. 
Result so far: 27.0
Deduct 2205 from 2246 and we're left with 41.
Bring next digit (1) of the dividend behind the 41 and repeat the process: 411 / 315

Moving on to step 5:
If we divide 411 by 315, we get 1 and a remainder of 96.
The number 1 becomes the next digit in our result. 
Result so far: 271.0
If we subtract 315 from 411, we get 96.
Bring next digit (7) of the dividend behind the 96 and repeat the process: 967 / 315

Advancing to step 6:
The number 315 fits into 967 3 times, leaving a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 2713.0
If we take 945 away from 967, we end up with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 315

Moving on to step 7:
When dividing 220 by 315, we get 0 with a remainder of 220.
Record the quotient 0 as the next digit in the result. 
Result so far: 27130.0
Deduct 0 from 220 and we're left with 220.
Fetch the next digit (0) from the dividend, attach it to 220 and continue: 2200 / 315

Going ahead to step 8:
2200 divided by 315 is 6 with a remainder of 310.
The next digit of our result is 6. 
Result so far: 271306.0
If we subtract 1890 from 2200, we get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Moving on to step 9:
If we divide 3100 by 315, we get 9 and a remainder of 265.
Put 9 as the next digit of the answer. 
Result so far: 271306.9
If we take 2835 away from 3100, we end up with 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

On to step 10:
When dividing 2650 by 315, we get 8 with a remainder of 130.
Use 8 as the next digit of our solution. 
Result so far: 271306.98
The remainder is 130 after subtracting 2520 from 2650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Let's proceed to step 11:
315 goes into 1300 4 times with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 271306.984
If we take 1260 away from 1300, 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 12:
400 divided by 315 is 1 with a remainder of 85.
Write down 1 as next digit of the result. 
Result so far: 271306.9841
If we take 315 away from 400, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Going ahead to step 13:
850 divided by 315 is 2 with a remainder of 220.
The next digit of our result is 2. 
Result so far: 271306.98412
The remainder is 220 after subtracting 630 from 850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Going ahead to step 14:
If we divide 2200 by 315, we get 6 and a remainder of 310.
The number 6 becomes the next digit in our result. 
Result so far: 271306.984126
Deduct 1890 from 2200 and we're left with 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Moving on to step 15:
The number 315 fits into 3100 9 times, leaving a remainder of 265.
The next digit of our result is 9. 
Result so far: 271306.9841269
If we subtract 2835 from 3100, we get 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

Going ahead to step 16:
When dividing 2650 by 315, we get 8 with a remainder of 130.
Write down 8 as next digit of the result. 
Result so far: 271306.98412698
If we subtract 2520 from 2650, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

In conclusion, the division gives 271306.98412698 with a balance of 1.3e-07.