We look at the division of 85402703 by 947 
We want to figure out the number of times 85402703 can be divided by 947.

Step 1:
If we divide 8 by 947, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 947

Going ahead to step 2:
947 goes into 85 0 times with a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 85 leaves us with 85.
Bring next digit (4) of the dividend behind the 85 and repeat the process: 854 / 947

Let's proceed to step 3:
If we divide 854 by 947, we get 0 and a remainder of 854.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 854, we end up with 854.
Include the next digit (0) from the dividend after 854, then repeat: 8540 / 947

Let's proceed to step 4:
If we divide 8540 by 947, we get 9 and a remainder of 17.
The next digit of our result is 9. 
Result so far: 9.0
Subtract 8523 from 8540 to get 17.
Take the next digit (2) from the dividend and append it to 17, then repeat: 172 / 947

Step 5:
The number 947 fits into 172 0 times, leaving a remainder of 172.
Use 0 as the next digit of our solution. 
Result so far: 90.0
Subtracting 0 from 172 leaves us with 172.
Append the next digit (7) from the dividend to 172 and continue with: 1727 / 947

Going ahead to step 6:
1727 divided by 947 is 1 with a remainder of 780.
Use 1 as the next digit of our solution. 
Result so far: 901.0
Subtracting 947 from 1727 leaves us with 780.
Include the next digit (0) from the dividend after 780, then repeat: 7800 / 947

Advancing to step 7:
947 goes into 7800 8 times with a remainder of 224.
The next digit of our result is 8. 
Result so far: 9018.0
If we subtract 7576 from 7800, we get 224.
Take the next digit (3) from the dividend and append it to 224, then repeat: 2243 / 947

Step 8:
The number 947 fits into 2243 2 times, leaving a remainder of 349.
The number 2 becomes the next digit in our result. 
Result so far: 90182.0
Subtract 1894 from 2243 to get 349.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3490, and continue the process.

Moving on to step 9:
If we divide 3490 by 947, we get 3 and a remainder of 649.
The next digit of our result is 3. 
Result so far: 90182.3
The remainder is 649 after subtracting 2841 from 3490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6490, and continue the process.

Advancing to step 10:
When dividing 6490 by 947, we get 6 with a remainder of 808.
Put 6 as the next digit of the answer. 
Result so far: 90182.36
If we take 5682 away from 6490, we end up with 808.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8080, and continue the process.

On to step 11:
947 goes into 8080 8 times with a remainder of 504.
The number 8 becomes the next digit in our result. 
Result so far: 90182.368
If we take 7576 away from 8080, we end up with 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Let's proceed to step 12:
If we divide 5040 by 947, we get 5 and a remainder of 305.
Write down 5 as next digit of the result. 
Result so far: 90182.3685
Deduct 4735 from 5040 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 13:
When dividing 3050 by 947, we get 3 with a remainder of 209.
Write down 3 as next digit of the result. 
Result so far: 90182.36853
Deduct 2841 from 3050 and we're left with 209.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

Advancing to step 14:
If we divide 2090 by 947, we get 2 and a remainder of 196.
Record the quotient 2 as the next digit in the result. 
Result so far: 90182.368532
Deduct 1894 from 2090 and we're left with 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

On to step 15:
If we divide 1960 by 947, we get 2 and a remainder of 66.
The number 2 becomes the next digit in our result. 
Result so far: 90182.3685322
The remainder is 66 after subtracting 1894 from 1960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

The final result is 90182.3685322 with a remainder of 6.6e-07.