78467 ÷ 85 
Our goal is to divide 78467 by 85.

Going ahead to step 1:
When dividing 7 by 85, we get 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 85

Step 2:
85 goes into 78 0 times with a remainder of 78.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 78 leaves us with 78.
Grab the next digit (4) from the dividend, add it to 78, then carry on: 784 / 85

Advancing to step 3:
When dividing 784 by 85, we get 9 with a remainder of 19.
Put 9 as the next digit of the answer. 
Result so far: 9.0
Deduct 765 from 784 and we're left with 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 85

Step 4:
85 can be fit into 196 2 times, resulting in a remainder of 26.
Write down 2 as next digit of the result. 
Result so far: 92.0
If we subtract 170 from 196, we get 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 85

Let's proceed to step 5:
When dividing 267 by 85, we get 3 with a remainder of 12.
Put 3 as the next digit of the answer. 
Result so far: 923.0
If we take 255 away from 267, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 6:
85 goes into 120 1 times with a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 923.1
The remainder is 35 after subtracting 85 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
85 can be fit into 350 4 times, resulting in a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 923.14
If we subtract 340 from 350, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
85 can be fit into 100 1 times, resulting in a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 923.141
Subtract 85 from 100 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 9:
The number 85 fits into 150 1 times, leaving a remainder of 65.
The number 1 becomes the next digit in our result. 
Result so far: 923.1411
If we take 85 away from 150, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

The final result is 923.1411 with a remainder of 0.00065.