We look at the division of 199261 by 85 
We're looking to find how many times 85 goes into 199261.

On to step 1:
85 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 85

Step 2:
The number 85 fits into 19 0 times, leaving a remainder of 19.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 19 after subtracting 0 from 19.
Grab the next digit (9) from the dividend, add it to 19, then carry on: 199 / 85

Let's proceed to step 3:
85 goes into 199 2 times with a remainder of 29.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 170 away from 199, we end up with 29.
Bring next digit (2) of the dividend behind the 29 and repeat the process: 292 / 85

Step 4:
When dividing 292 by 85, we get 3 with a remainder of 37.
The next digit of our result is 3. 
Result so far: 23.0
If we take 255 away from 292, we end up with 37.
Append the next digit (6) from the dividend to 37 and continue with: 376 / 85

Going ahead to step 5:
The number 85 fits into 376 4 times, leaving a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 234.0
Subtract 340 from 376 to get 36.
Bring next digit (1) of the dividend behind the 36 and repeat the process: 361 / 85

Going ahead to step 6:
85 goes into 361 4 times with a remainder of 21.
The next digit of our result is 4. 
Result so far: 2344.0
If we subtract 340 from 361, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
85 goes into 210 2 times with a remainder of 40.
Record the quotient 2 as the next digit in the result. 
Result so far: 2344.2
If we subtract 170 from 210, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
The number 85 fits into 400 4 times, leaving a remainder of 60.
The next digit of our result is 4. 
Result so far: 2344.24
If we subtract 340 from 400, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 9:
The number 85 fits into 600 7 times, leaving a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 2344.247
If we take 595 away from 600, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 10:
When dividing 50 by 85, we get 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 2344.247
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 11:
The number 85 fits into 500 5 times, leaving a remainder of 75.
Write down 5 as next digit of the result. 
Result so far: 2344.24705
Subtract 425 from 500 to get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

On to step 12:
If we divide 750 by 85, we get 8 and a remainder of 70.
Put 8 as the next digit of the answer. 
Result so far: 2344.247058
Subtract 680 from 750 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 13:
If we divide 700 by 85, we get 8 and a remainder of 20.
Use 8 as the next digit of our solution. 
Result so far: 2344.2470588
Deduct 680 from 700 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 2344.2470588 with a balance of 2e-07.