We look at the division of 85323 by 67 
We're looking to find how many times 67 goes into 85323.

Going ahead to step 1:
67 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
The remainder is 8 after subtracting 0 from 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 67

Moving on to step 2:
67 can be fit into 85 1 times, resulting in a remainder of 18.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 67 from 85 leaves us with 18.
Fetch the next digit (3) from the dividend, attach it to 18 and continue: 183 / 67

On to step 3:
183 divided by 67 is 2 with a remainder of 49.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtracting 134 from 183 leaves us with 49.
Take the next digit (2) from the dividend and append it to 49, then repeat: 492 / 67

Going ahead to step 4:
When dividing 492 by 67, we get 7 with a remainder of 23.
Use 7 as the next digit of our solution. 
Result so far: 127.0
If we take 469 away from 492, we end up with 23.
Append the next digit (3) from the dividend to 23 and continue with: 233 / 67

Advancing to step 5:
The number 67 fits into 233 3 times, leaving a remainder of 32.
The next digit of our result is 3. 
Result so far: 1273.0
If we subtract 201 from 233, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 6:
The number 67 fits into 320 4 times, leaving a remainder of 52.
Use 4 as the next digit of our solution. 
Result so far: 1273.4
Subtracting 268 from 320 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 7:
67 goes into 520 7 times with a remainder of 51.
The next digit of our result is 7. 
Result so far: 1273.47
Subtracting 469 from 520 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Advancing to step 8:
67 goes into 510 7 times with a remainder of 41.
Use 7 as the next digit of our solution. 
Result so far: 1273.477
Subtract 469 from 510 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

After the division, we end up with 1273.477 and a remainder of 0.0041.