278697 ÷ 85 
We're looking to find how many times 85 goes into 278697.

Advancing to step 1:
If we divide 2 by 85, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 85

On to step 2:
85 can be fit into 27 0 times, resulting in a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Take the next digit (8) from the dividend and append it to 27, then repeat: 278 / 85

Advancing to step 3:
The number 85 fits into 278 3 times, leaving a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 255 from 278 and we're left with 23.
Bring next digit (6) of the dividend behind the 23 and repeat the process: 236 / 85

Let's proceed to step 4:
236 divided by 85 is 2 with a remainder of 66.
The number 2 becomes the next digit in our result. 
Result so far: 32.0
If we take 170 away from 236, we end up with 66.
Append the next digit (9) from the dividend to 66 and continue with: 669 / 85

Advancing to step 5:
669 divided by 85 is 7 with a remainder of 74.
The next digit of our result is 7. 
Result so far: 327.0
If we take 595 away from 669, we end up with 74.
Take the next digit (7) from the dividend and append it to 74, then repeat: 747 / 85

Going ahead to step 6:
If we divide 747 by 85, we get 8 and a remainder of 67.
Put 8 as the next digit of the answer. 
Result so far: 3278.0
If we subtract 680 from 747, we get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Going ahead to step 7:
When dividing 670 by 85, we get 7 with a remainder of 75.
The next digit of our result is 7. 
Result so far: 3278.7
If we take 595 away from 670, we end up with 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 8:
85 goes into 750 8 times with a remainder of 70.
Use 8 as the next digit of our solution. 
Result so far: 3278.78
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.

Going ahead to step 9:
85 goes into 700 8 times with a remainder of 20.
Write down 8 as next digit of the result. 
Result so far: 3278.788
Deduct 680 from 700 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 3278.788 and a remainder of 0.002.