We're dividing 73206 by 85 
We want to figure out the number of times 73206 can be divided by 85.

On to step 1:
7 divided by 85 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (3) from the dividend, add it to 7, then carry on: 73 / 85

Advancing to step 2:
73 divided by 85 is 0 with a remainder of 73.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 73 to get 73.
Append the next digit (2) from the dividend to 73 and continue with: 732 / 85

Moving on to step 3:
732 divided by 85 is 8 with a remainder of 52.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
The remainder is 52 after subtracting 680 from 732.
Bring next digit (0) of the dividend behind the 52 and repeat the process: 520 / 85

Let's proceed to step 4:
If we divide 520 by 85, we get 6 and a remainder of 10.
Write down 6 as next digit of the result. 
Result so far: 86.0
Subtract 510 from 520 to get 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 85

Let's proceed to step 5:
106 divided by 85 is 1 with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 861.0
Deduct 85 from 106 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 6:
When dividing 210 by 85, we get 2 with a remainder of 40.
The number 2 becomes the next digit in our result. 
Result so far: 861.2
Subtracting 170 from 210 leaves us 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.

Step 7:
If we divide 400 by 85, we get 4 and a remainder of 60.
Write down 4 as next digit of the result. 
Result so far: 861.24
The remainder is 60 after subtracting 340 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 8:
85 can be fit into 600 7 times, resulting in a remainder of 5.
Record the quotient 7 as the next digit in the result. 
Result so far: 861.247
If we take 595 away from 600, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 9:
If we divide 50 by 85, we get 0 and a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 861.247
Subtracting 0 from 50 leaves us 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.

Going ahead to step 10:
85 can be fit into 500 5 times, resulting in a remainder of 75.
Use 5 as the next digit of our solution. 
Result so far: 861.24705
Subtract 425 from 500 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.

Going ahead to step 11:
85 goes into 750 8 times with a remainder of 70.
Put 8 as the next digit of the answer. 
Result so far: 861.247058
Subtracting 680 from 750 leaves us 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.

Let's proceed to step 12:
The number 85 fits into 700 8 times, leaving a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 861.2470588
The remainder is 20 after subtracting 680 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final result is 861.2470588 with a remainder of 2e-07.