85723708 ÷ 201 
We're looking to find how many times 201 goes into 85723708.

Going ahead to step 1:
When dividing 8 by 201, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 201

Going ahead to step 2:
The number 201 fits into 85 0 times, leaving a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Append the next digit (7) from the dividend to 85 and continue with: 857 / 201

Advancing to step 3:
The number 201 fits into 857 4 times, leaving a remainder of 53.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 804 from 857 leaves us with 53.
Take the next digit (2) from the dividend and append it to 53, then repeat: 532 / 201

Advancing to step 4:
201 can be fit into 532 2 times, resulting in a remainder of 130.
Write down 2 as next digit of the result. 
Result so far: 42.0
The remainder is 130 after subtracting 402 from 532.
Grab the next digit (3) from the dividend, add it to 130, then carry on: 1303 / 201

Advancing to step 5:
1303 divided by 201 is 6 with a remainder of 97.
Use 6 as the next digit of our solution. 
Result so far: 426.0
If we take 1206 away from 1303, we end up with 97.
Include the next digit (7) from the dividend after 97, then repeat: 977 / 201

Moving on to step 6:
201 can be fit into 977 4 times, resulting in a remainder of 173.
The next digit of our result is 4. 
Result so far: 4264.0
If we subtract 804 from 977, we get 173.
Fetch the next digit (0) from the dividend, attach it to 173 and continue: 1730 / 201

Going ahead to step 7:
When dividing 1730 by 201, we get 8 with a remainder of 122.
Put 8 as the next digit of the answer. 
Result so far: 42648.0
The remainder is 122 after subtracting 1608 from 1730.
Take the next digit (8) from the dividend and append it to 122, then repeat: 1228 / 201

Step 8:
The number 201 fits into 1228 6 times, leaving a remainder of 22.
Write down 6 as next digit of the result. 
Result so far: 426486.0
Deduct 1206 from 1228 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 9:
201 can be fit into 220 1 times, resulting in a remainder of 19.
The next digit of our result is 1. 
Result so far: 426486.1
Subtracting 201 from 220 leaves us with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 10:
190 divided by 201 is 0 with a remainder of 190.
Record the quotient 0 as the next digit in the result. 
Result so far: 426486.1
Deduct 0 from 190 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Step 11:
201 goes into 1900 9 times with a remainder of 91.
The number 9 becomes the next digit in our result. 
Result so far: 426486.109
If we take 1809 away from 1900, we end up with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Moving on to step 12:
The number 201 fits into 910 4 times, leaving a remainder of 106.
Use 4 as the next digit of our solution. 
Result so far: 426486.1094
Subtracting 804 from 910 leaves us with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Moving on to step 13:
201 goes into 1060 5 times with a remainder of 55.
Write down 5 as next digit of the result. 
Result so far: 426486.10945
If we take 1005 away from 1060, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Let's proceed to step 14:
201 goes into 550 2 times with a remainder of 148.
Record the quotient 2 as the next digit in the result. 
Result so far: 426486.109452
Subtracting 402 from 550 leaves us with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Let's proceed to step 15:
When dividing 1480 by 201, we get 7 with a remainder of 73.
Put 7 as the next digit of the answer. 
Result so far: 426486.1094527
Deduct 1407 from 1480 and we're left with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Moving on to step 16:
730 divided by 201 is 3 with a remainder of 127.
Put 3 as the next digit of the answer. 
Result so far: 426486.10945273
Subtract 603 from 730 to get 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

The final outcome is 426486.10945273, with a leftover of 1.27e-07.