We're dividing 852140 by 35 
We want to figure out the number of times 852140 can be divided by 35.

Step 1:
The number 35 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 35

On to step 2:
35 goes into 85 2 times with a remainder of 15.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 70 from 85 to get 15.
Grab the next digit (2) from the dividend, add it to 15, then carry on: 152 / 35

Moving on to step 3:
35 goes into 152 4 times with a remainder of 12.
Put 4 as the next digit of the answer. 
Result so far: 24.0
Deduct 140 from 152 and we're left with 12.
Bring next digit (1) of the dividend behind the 12 and repeat the process: 121 / 35

Let's proceed to step 4:
35 can be fit into 121 3 times, resulting in a remainder of 16.
Put 3 as the next digit of the answer. 
Result so far: 243.0
The remainder is 16 after subtracting 105 from 121.
Append the next digit (4) from the dividend to 16 and continue with: 164 / 35

Step 5:
35 can be fit into 164 4 times, resulting in a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 2434.0
The remainder is 24 after subtracting 140 from 164.
Include the next digit (0) from the dividend after 24, then repeat: 240 / 35

On to step 6:
The number 35 fits into 240 6 times, leaving a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 24346.0
Subtract 210 from 240 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
The number 35 fits into 300 8 times, leaving a remainder of 20.
The next digit of our result is 8. 
Result so far: 24346.8
Deduct 280 from 300 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.

Step 8:
If we divide 200 by 35, we get 5 and a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 24346.85
Subtracting 175 from 200 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 9:
35 can be fit into 250 7 times, resulting in a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 24346.857
Subtracting 245 from 250 leaves us 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:
50 divided by 35 is 1 with a remainder of 15.
The number 1 becomes the next digit in our result. 
Result so far: 24346.8571
If we subtract 35 from 50, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 11:
150 divided by 35 is 4 with a remainder of 10.
The number 4 becomes the next digit in our result. 
Result so far: 24346.85714
Subtracting 140 from 150 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 12:
The number 35 fits into 100 2 times, leaving a remainder of 30.
The next digit of our result is 2. 
Result so far: 24346.857142
Subtract 70 from 100 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 13:
35 can be fit into 300 8 times, resulting in a remainder of 20.
Put 8 as the next digit of the answer. 
Result so far: 24346.8571428
If we take 280 away from 300, we end up 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.

On to step 14:
The number 35 fits into 200 5 times, leaving a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 24346.85714285
Subtracting 175 from 200 leaves us with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

The final result is 24346.85714285 with a remainder of 2.5e-08.