We're dividing 22761044 by 285 
We want to figure out the number of times 22761044 can be divided by 285.

Going ahead to step 1:
The number 285 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 285

Advancing to step 2:
The number 285 fits into 22 0 times, leaving a remainder of 22.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Append the next digit (7) from the dividend to 22 and continue with: 227 / 285

Going ahead to step 3:
The number 285 fits into 227 0 times, leaving a remainder of 227.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 227, we get 227.
Bring next digit (6) of the dividend behind the 227 and repeat the process: 2276 / 285

On to step 4:
285 can be fit into 2276 7 times, resulting in a remainder of 281.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 1995 away from 2276, we end up with 281.
Append the next digit (1) from the dividend to 281 and continue with: 2811 / 285

Going ahead to step 5:
When dividing 2811 by 285, we get 9 with a remainder of 246.
The number 9 becomes the next digit in our result. 
Result so far: 79.0
If we subtract 2565 from 2811, we get 246.
Fetch the next digit (0) from the dividend, attach it to 246 and continue: 2460 / 285

Let's proceed to step 6:
285 goes into 2460 8 times with a remainder of 180.
Write down 8 as next digit of the result. 
Result so far: 798.0
Subtract 2280 from 2460 to get 180.
Bring next digit (4) of the dividend behind the 180 and repeat the process: 1804 / 285

Let's proceed to step 7:
285 goes into 1804 6 times with a remainder of 94.
The next digit of our result is 6. 
Result so far: 7986.0
Deduct 1710 from 1804 and we're left with 94.
Take the next digit (4) from the dividend and append it to 94, then repeat: 944 / 285

Let's proceed to step 8:
285 goes into 944 3 times with a remainder of 89.
Use 3 as the next digit of our solution. 
Result so far: 79863.0
Deduct 855 from 944 and we're left with 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Step 9:
If we divide 890 by 285, we get 3 and a remainder of 35.
The next digit of our result is 3. 
Result so far: 79863.3
Subtract 855 from 890 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 10:
The number 285 fits into 350 1 times, leaving a remainder of 65.
Put 1 as the next digit of the answer. 
Result so far: 79863.31
If we take 285 away from 350, we end up 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.

Going ahead to step 11:
The number 285 fits into 650 2 times, leaving a remainder of 80.
Write down 2 as next digit of the result. 
Result so far: 79863.312
The remainder is 80 after subtracting 570 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 12:
If we divide 800 by 285, we get 2 and a remainder of 230.
Record the quotient 2 as the next digit in the result. 
Result so far: 79863.3122
The remainder is 230 after subtracting 570 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Our division results in 79863.3122 with a remaining 0.0023.