137540 ÷ 85 
We want to figure out the number of times 137540 can be divided by 85.

Let's proceed to step 1:
85 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 85

Step 2:
85 can be fit into 13 0 times, resulting in a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Take the next digit (7) from the dividend and append it to 13, then repeat: 137 / 85

Let's proceed to step 3:
If we divide 137 by 85, we get 1 and a remainder of 52.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 85 from 137 to get 52.
Append the next digit (5) from the dividend to 52 and continue with: 525 / 85

Going ahead to step 4:
If we divide 525 by 85, we get 6 and a remainder of 15.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
The remainder is 15 after subtracting 510 from 525.
Grab the next digit (4) from the dividend, add it to 15, then carry on: 154 / 85

Going ahead to step 5:
85 goes into 154 1 times with a remainder of 69.
Use 1 as the next digit of our solution. 
Result so far: 161.0
If we take 85 away from 154, we end up with 69.
Include the next digit (0) from the dividend after 69, then repeat: 690 / 85

Let's proceed to step 6:
The number 85 fits into 690 8 times, leaving a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 1618.0
The remainder is 10 after subtracting 680 from 690.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 7:
The number 85 fits into 100 1 times, leaving a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 1618.1
Deduct 85 from 100 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 8:
When dividing 150 by 85, we get 1 with a remainder of 65.
The next digit of our result is 1. 
Result so far: 1618.11
Subtracting 85 from 150 leaves us 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.

After the division, we end up with 1618.11 and a remainder of 0.065.