85179326 ÷ 735 
We want to figure out the number of times 85179326 can be divided by 735.

Step 1:
8 divided by 735 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 735

Moving on to step 2:
The number 735 fits into 85 0 times, leaving a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Append the next digit (1) from the dividend to 85 and continue with: 851 / 735

On to step 3:
When dividing 851 by 735, we get 1 with a remainder of 116.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 735 from 851, we get 116.
Grab the next digit (7) from the dividend, add it to 116, then carry on: 1167 / 735

Let's proceed to step 4:
The number 735 fits into 1167 1 times, leaving a remainder of 432.
The next digit of our result is 1. 
Result so far: 11.0
Subtracting 735 from 1167 leaves us with 432.
Grab the next digit (9) from the dividend, add it to 432, then carry on: 4329 / 735

On to step 5:
When dividing 4329 by 735, we get 5 with a remainder of 654.
Write down 5 as next digit of the result. 
Result so far: 115.0
Deduct 3675 from 4329 and we're left with 654.
Include the next digit (3) from the dividend after 654, then repeat: 6543 / 735

On to step 6:
735 goes into 6543 8 times with a remainder of 663.
Put 8 as the next digit of the answer. 
Result so far: 1158.0
If we subtract 5880 from 6543, we get 663.
Append the next digit (2) from the dividend to 663 and continue with: 6632 / 735

Going ahead to step 7:
The number 735 fits into 6632 9 times, leaving a remainder of 17.
The next digit of our result is 9. 
Result so far: 11589.0
Subtracting 6615 from 6632 leaves us with 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 735

Step 8:
735 can be fit into 176 0 times, resulting in a remainder of 176.
The number 0 becomes the next digit in our result. 
Result so far: 115890.0
Deduct 0 from 176 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Moving on to step 9:
When dividing 1760 by 735, we get 2 with a remainder of 290.
Use 2 as the next digit of our solution. 
Result so far: 115890.2
If we take 1470 away from 1760, we end up with 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Let's proceed to step 10:
If we divide 2900 by 735, we get 3 and a remainder of 695.
Write down 3 as next digit of the result. 
Result so far: 115890.23
Subtracting 2205 from 2900 leaves us with 695.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6950, and continue the process.

On to step 11:
735 can be fit into 6950 9 times, resulting in a remainder of 335.
The number 9 becomes the next digit in our result. 
Result so far: 115890.239
If we subtract 6615 from 6950, we get 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

Let's proceed to step 12:
When dividing 3350 by 735, we get 4 with a remainder of 410.
Use 4 as the next digit of our solution. 
Result so far: 115890.2394
Subtract 2940 from 3350 to get 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Advancing to step 13:
735 can be fit into 4100 5 times, resulting in a remainder of 425.
The number 5 becomes the next digit in our result. 
Result so far: 115890.23945
If we take 3675 away from 4100, we end up with 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Going ahead to step 14:
735 goes into 4250 5 times with a remainder of 575.
The number 5 becomes the next digit in our result. 
Result so far: 115890.239455
If we take 3675 away from 4250, we end up with 575.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5750, and continue the process.

In conclusion, the division gives 115890.239455 with a balance of 5.75e-05.