We look at the division of 85242731 by 327 
We want to figure out the number of times 85242731 can be divided by 327.

Let's proceed to step 1:
The number 327 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 327

Advancing to step 2:
327 can be fit into 85 0 times, resulting in a remainder of 85.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 85, we get 85.
Bring next digit (2) of the dividend behind the 85 and repeat the process: 852 / 327

Let's proceed to step 3:
If we divide 852 by 327, we get 2 and a remainder of 198.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 198 after subtracting 654 from 852.
Append the next digit (4) from the dividend to 198 and continue with: 1984 / 327

Let's proceed to step 4:
327 goes into 1984 6 times with a remainder of 22.
Use 6 as the next digit of our solution. 
Result so far: 26.0
Deduct 1962 from 1984 and we're left with 22.
Fetch the next digit (2) from the dividend, attach it to 22 and continue: 222 / 327

Advancing to step 5:
327 can be fit into 222 0 times, resulting in a remainder of 222.
Write down 0 as next digit of the result. 
Result so far: 260.0
Subtracting 0 from 222 leaves us with 222.
Append the next digit (7) from the dividend to 222 and continue with: 2227 / 327

On to step 6:
327 can be fit into 2227 6 times, resulting in a remainder of 265.
Use 6 as the next digit of our solution. 
Result so far: 2606.0
Subtract 1962 from 2227 to get 265.
Include the next digit (3) from the dividend after 265, then repeat: 2653 / 327

Step 7:
The number 327 fits into 2653 8 times, leaving a remainder of 37.
Use 8 as the next digit of our solution. 
Result so far: 26068.0
If we subtract 2616 from 2653, we get 37.
Take the next digit (1) from the dividend and append it to 37, then repeat: 371 / 327

Moving on to step 8:
The number 327 fits into 371 1 times, leaving a remainder of 44.
Record the quotient 1 as the next digit in the result. 
Result so far: 260681.0
The remainder is 44 after subtracting 327 from 371.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 9:
327 can be fit into 440 1 times, resulting in a remainder of 113.
Use 1 as the next digit of our solution. 
Result so far: 260681.1
Deduct 327 from 440 and we're left with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

On to step 10:
When dividing 1130 by 327, we get 3 with a remainder of 149.
Record the quotient 3 as the next digit in the result. 
Result so far: 260681.13
If we take 981 away from 1130, we end up with 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Let's proceed to step 11:
327 goes into 1490 4 times with a remainder of 182.
Record the quotient 4 as the next digit in the result. 
Result so far: 260681.134
Subtract 1308 from 1490 to get 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

On to step 12:
The number 327 fits into 1820 5 times, leaving a remainder of 185.
Put 5 as the next digit of the answer. 
Result so far: 260681.1345
The remainder is 185 after subtracting 1635 from 1820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Advancing to step 13:
327 can be fit into 1850 5 times, resulting in a remainder of 215.
Write down 5 as next digit of the result. 
Result so far: 260681.13455
If we take 1635 away from 1850, we end up with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

The quotient of the division is 260681.13455, and the remainder is 0.000215.