85353930 divided by 261 
We want to figure out the number of times 85353930 can be divided by 261.

Step 1:
8 divided by 261 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
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 / 261

Step 2:
85 divided by 261 is 0 with a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Grab the next digit (3) from the dividend, add it to 85, then carry on: 853 / 261

Step 3:
The number 261 fits into 853 3 times, leaving a remainder of 70.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 783 from 853 to get 70.
Include the next digit (5) from the dividend after 70, then repeat: 705 / 261

Let's proceed to step 4:
If we divide 705 by 261, we get 2 and a remainder of 183.
The next digit of our result is 2. 
Result so far: 32.0
Subtract 522 from 705 to get 183.
Bring next digit (3) of the dividend behind the 183 and repeat the process: 1833 / 261

Step 5:
When dividing 1833 by 261, we get 7 with a remainder of 6.
The next digit of our result is 7. 
Result so far: 327.0
Subtract 1827 from 1833 to get 6.
Bring next digit (9) of the dividend behind the 6 and repeat the process: 69 / 261

Moving on to step 6:
69 divided by 261 is 0 with a remainder of 69.
The number 0 becomes the next digit in our result. 
Result so far: 3270.0
If we subtract 0 from 69, we get 69.
Grab the next digit (3) from the dividend, add it to 69, then carry on: 693 / 261

Moving on to step 7:
When dividing 693 by 261, we get 2 with a remainder of 171.
Record the quotient 2 as the next digit in the result. 
Result so far: 32702.0
If we subtract 522 from 693, we get 171.
Take the next digit (0) from the dividend and append it to 171, then repeat: 1710 / 261

Moving on to step 8:
1710 divided by 261 is 6 with a remainder of 144.
The number 6 becomes the next digit in our result. 
Result so far: 327026.0
Deduct 1566 from 1710 and we're left with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

On to step 9:
261 can be fit into 1440 5 times, resulting in a remainder of 135.
The next digit of our result is 5. 
Result so far: 327026.5
If we take 1305 away from 1440, we end up with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Let's proceed to step 10:
1350 divided by 261 is 5 with a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 327026.55
Subtracting 1305 from 1350 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 327026.55 with a remainder of 0.045.