2705146 ÷ 863 
We want to figure out the number of times 2705146 can be divided by 863.

Moving on to step 1:
If we divide 2 by 863, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 863

Going ahead to step 2:
If we divide 27 by 863, we get 0 and a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 27, we end up with 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 863

Step 3:
If we divide 270 by 863, we get 0 and a remainder of 270.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 270 after subtracting 0 from 270.
Take the next digit (5) from the dividend and append it to 270, then repeat: 2705 / 863

Advancing to step 4:
2705 divided by 863 is 3 with a remainder of 116.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 2589 from 2705 to get 116.
Fetch the next digit (1) from the dividend, attach it to 116 and continue: 1161 / 863

On to step 5:
When dividing 1161 by 863, we get 1 with a remainder of 298.
Put 1 as the next digit of the answer. 
Result so far: 31.0
Subtracting 863 from 1161 leaves us with 298.
Append the next digit (4) from the dividend to 298 and continue with: 2984 / 863

On to step 6:
The number 863 fits into 2984 3 times, leaving a remainder of 395.
Use 3 as the next digit of our solution. 
Result so far: 313.0
If we subtract 2589 from 2984, we get 395.
Bring next digit (6) of the dividend behind the 395 and repeat the process: 3956 / 863

Moving on to step 7:
When dividing 3956 by 863, we get 4 with a remainder of 504.
Record the quotient 4 as the next digit in the result. 
Result so far: 3134.0
Subtract 3452 from 3956 to get 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Going ahead to step 8:
The number 863 fits into 5040 5 times, leaving a remainder of 725.
Use 5 as the next digit of our solution. 
Result so far: 3134.5
Subtracting 4315 from 5040 leaves us with 725.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7250, and continue the process.

Let's proceed to step 9:
The number 863 fits into 7250 8 times, leaving a remainder of 346.
Use 8 as the next digit of our solution. 
Result so far: 3134.58
The remainder is 346 after subtracting 6904 from 7250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

On to step 10:
If we divide 3460 by 863, we get 4 and a remainder of 8.
The next digit of our result is 4. 
Result so far: 3134.584
If we subtract 3452 from 3460, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 11:
80 divided by 863 is 0 with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 3134.584
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 12:
If we divide 800 by 863, we get 0 and a remainder of 800.
Use 0 as the next digit of our solution. 
Result so far: 3134.584
The remainder is 800 after subtracting 0 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

In conclusion, the division gives 3134.584 with a balance of 0.0008.