We're dividing 85258723 by 243 
We want to divide 85258723 by 243.

Step 1:
8 divided by 243 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 243

Advancing to step 2:
If we divide 85 by 243, we get 0 and a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Take the next digit (2) from the dividend and append it to 85, then repeat: 852 / 243

Let's proceed to step 3:
The number 243 fits into 852 3 times, leaving a remainder of 123.
The next digit of our result is 3. 
Result so far: 3.0
If we take 729 away from 852, we end up with 123.
Bring next digit (5) of the dividend behind the 123 and repeat the process: 1235 / 243

Moving on to step 4:
1235 divided by 243 is 5 with a remainder of 20.
The next digit of our result is 5. 
Result so far: 35.0
If we subtract 1215 from 1235, we get 20.
Append the next digit (8) from the dividend to 20 and continue with: 208 / 243

On to step 5:
If we divide 208 by 243, we get 0 and a remainder of 208.
Put 0 as the next digit of the answer. 
Result so far: 350.0
The remainder is 208 after subtracting 0 from 208.
Bring next digit (7) of the dividend behind the 208 and repeat the process: 2087 / 243

Moving on to step 6:
If we divide 2087 by 243, we get 8 and a remainder of 143.
The next digit of our result is 8. 
Result so far: 3508.0
Deduct 1944 from 2087 and we're left with 143.
Grab the next digit (2) from the dividend, add it to 143, then carry on: 1432 / 243

Step 7:
If we divide 1432 by 243, we get 5 and a remainder of 217.
Write down 5 as next digit of the result. 
Result so far: 35085.0
The remainder is 217 after subtracting 1215 from 1432.
Append the next digit (3) from the dividend to 217 and continue with: 2173 / 243

Let's proceed to step 8:
If we divide 2173 by 243, we get 8 and a remainder of 229.
The number 8 becomes the next digit in our result. 
Result so far: 350858.0
Subtracting 1944 from 2173 leaves us with 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

Let's proceed to step 9:
2290 divided by 243 is 9 with a remainder of 103.
Write down 9 as next digit of the result. 
Result so far: 350858.9
If we subtract 2187 from 2290, we get 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

On to step 10:
If we divide 1030 by 243, we get 4 and a remainder of 58.
The next digit of our result is 4. 
Result so far: 350858.94
If we subtract 972 from 1030, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 11:
The number 243 fits into 580 2 times, leaving a remainder of 94.
Use 2 as the next digit of our solution. 
Result so far: 350858.942
If we subtract 486 from 580, we get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 12:
If we divide 940 by 243, we get 3 and a remainder of 211.
The next digit of our result is 3. 
Result so far: 350858.9423
Deduct 729 from 940 and we're left with 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

On to step 13:
2110 divided by 243 is 8 with a remainder of 166.
Put 8 as the next digit of the answer. 
Result so far: 350858.94238
If we take 1944 away from 2110, we end up with 166.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Let's proceed to step 14:
243 goes into 1660 6 times with a remainder of 202.
Write down 6 as next digit of the result. 
Result so far: 350858.942386
Subtract 1458 from 1660 to get 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

On to step 15:
When dividing 2020 by 243, we get 8 with a remainder of 76.
Put 8 as the next digit of the answer. 
Result so far: 350858.9423868
Subtracting 1944 from 2020 leaves us with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 16:
When dividing 760 by 243, we get 3 with a remainder of 31.
Put 3 as the next digit of the answer. 
Result so far: 350858.94238683
If we subtract 729 from 760, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

The final outcome is 350858.94238683, with a leftover of 3.1e-08.