85178461 ÷ 494 
We want to figure out the number of times 85178461 can be divided by 494.

Step 1:
494 can be fit into 8 0 times, resulting in a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 494

On to step 2:
494 can be fit into 85 0 times, resulting in a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Grab the next digit (1) from the dividend, add it to 85, then carry on: 851 / 494

On to step 3:
494 goes into 851 1 times with a remainder of 357.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 357 after subtracting 494 from 851.
Fetch the next digit (7) from the dividend, attach it to 357 and continue: 3577 / 494

On to step 4:
If we divide 3577 by 494, we get 7 and a remainder of 119.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Subtracting 3458 from 3577 leaves us with 119.
Include the next digit (8) from the dividend after 119, then repeat: 1198 / 494

On to step 5:
If we divide 1198 by 494, we get 2 and a remainder of 210.
Write down 2 as next digit of the result. 
Result so far: 172.0
Subtract 988 from 1198 to get 210.
Fetch the next digit (4) from the dividend, attach it to 210 and continue: 2104 / 494

On to step 6:
494 goes into 2104 4 times with a remainder of 128.
Use 4 as the next digit of our solution. 
Result so far: 1724.0
Subtract 1976 from 2104 to get 128.
Append the next digit (6) from the dividend to 128 and continue with: 1286 / 494

Let's proceed to step 7:
The number 494 fits into 1286 2 times, leaving a remainder of 298.
Use 2 as the next digit of our solution. 
Result so far: 17242.0
Subtracting 988 from 1286 leaves us with 298.
Bring next digit (1) of the dividend behind the 298 and repeat the process: 2981 / 494

Let's proceed to step 8:
If we divide 2981 by 494, we get 6 and a remainder of 17.
Record the quotient 6 as the next digit in the result. 
Result so far: 172426.0
If we take 2964 away from 2981, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Going ahead to step 9:
If we divide 170 by 494, we get 0 and a remainder of 170.
Use 0 as the next digit of our solution. 
Result so far: 172426.0
The remainder is 170 after subtracting 0 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Advancing to step 10:
494 can be fit into 1700 3 times, resulting in a remainder of 218.
Record the quotient 3 as the next digit in the result. 
Result so far: 172426.03
If we take 1482 away from 1700, we end up with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Going ahead to step 11:
494 goes into 2180 4 times with a remainder of 204.
Write down 4 as next digit of the result. 
Result so far: 172426.034
Subtracting 1976 from 2180 leaves us with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Going ahead to step 12:
When dividing 2040 by 494, we get 4 with a remainder of 64.
Record the quotient 4 as the next digit in the result. 
Result so far: 172426.0344
The remainder is 64 after subtracting 1976 from 2040.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

The final result is 172426.0344 with a remainder of 0.00064.