We look at the division of 85704991 by 355 
We want to divide 85704991 by 355.

Let's proceed to step 1:
The number 355 fits into 8 0 times, leaving a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 355

Let's proceed to step 2:
85 divided by 355 is 0 with a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 85, we end up with 85.
Append the next digit (7) from the dividend to 85 and continue with: 857 / 355

Moving on to step 3:
When dividing 857 by 355, we get 2 with a remainder of 147.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 147 after subtracting 710 from 857.
Fetch the next digit (0) from the dividend, attach it to 147 and continue: 1470 / 355

Moving on to step 4:
1470 divided by 355 is 4 with a remainder of 50.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
The remainder is 50 after subtracting 1420 from 1470.
Grab the next digit (4) from the dividend, add it to 50, then carry on: 504 / 355

On to step 5:
355 goes into 504 1 times with a remainder of 149.
Record the quotient 1 as the next digit in the result. 
Result so far: 241.0
Subtract 355 from 504 to get 149.
Bring next digit (9) of the dividend behind the 149 and repeat the process: 1499 / 355

Step 6:
The number 355 fits into 1499 4 times, leaving a remainder of 79.
Put 4 as the next digit of the answer. 
Result so far: 2414.0
If we take 1420 away from 1499, we end up with 79.
Bring next digit (9) of the dividend behind the 79 and repeat the process: 799 / 355

Moving on to step 7:
When dividing 799 by 355, we get 2 with a remainder of 89.
The next digit of our result is 2. 
Result so far: 24142.0
If we take 710 away from 799, we end up with 89.
Take the next digit (1) from the dividend and append it to 89, then repeat: 891 / 355

Going ahead to step 8:
891 divided by 355 is 2 with a remainder of 181.
Use 2 as the next digit of our solution. 
Result so far: 241422.0
If we take 710 away from 891, we end up with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

On to step 9:
The number 355 fits into 1810 5 times, leaving a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 241422.5
Subtracting 1775 from 1810 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 10:
If we divide 350 by 355, we get 0 and a remainder of 350.
The number 0 becomes the next digit in our result. 
Result so far: 241422.5
Deduct 0 from 350 and we're left with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Going ahead to step 11:
If we divide 3500 by 355, we get 9 and a remainder of 305.
Write down 9 as next digit of the result. 
Result so far: 241422.509
Deduct 3195 from 3500 and we're left with 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

On to step 12:
355 can be fit into 3050 8 times, resulting in a remainder of 210.
Put 8 as the next digit of the answer. 
Result so far: 241422.5098
If we subtract 2840 from 3050, we get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Let's proceed to step 13:
2100 divided by 355 is 5 with a remainder of 325.
Use 5 as the next digit of our solution. 
Result so far: 241422.50985
Deduct 1775 from 2100 and we're left with 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Step 14:
355 goes into 3250 9 times with a remainder of 55.
The number 9 becomes the next digit in our result. 
Result so far: 241422.509859
If we take 3195 away from 3250, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 15:
When dividing 550 by 355, we get 1 with a remainder of 195.
Put 1 as the next digit of the answer. 
Result so far: 241422.5098591
The remainder is 195 after subtracting 355 from 550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Let's proceed to step 16:
When dividing 1950 by 355, we get 5 with a remainder of 175.
Record the quotient 5 as the next digit in the result. 
Result so far: 241422.50985915
The remainder is 175 after subtracting 1775 from 1950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

In conclusion, the division gives 241422.50985915 with a balance of 1.75e-07.