We're dividing 85544439 by 161 
Our goal is to divide 85544439 by 161.

On to step 1:
8 divided by 161 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 161

Let's proceed to step 2:
The number 161 fits into 85 0 times, leaving a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 85 after subtracting 0 from 85.
Bring next digit (5) of the dividend behind the 85 and repeat the process: 855 / 161

On to step 3:
161 goes into 855 5 times with a remainder of 50.
The next digit of our result is 5. 
Result so far: 5.0
If we take 805 away from 855, we end up with 50.
Grab the next digit (4) from the dividend, add it to 50, then carry on: 504 / 161

Moving on to step 4:
504 divided by 161 is 3 with a remainder of 21.
Write down 3 as next digit of the result. 
Result so far: 53.0
Subtracting 483 from 504 leaves us with 21.
Bring next digit (4) of the dividend behind the 21 and repeat the process: 214 / 161

Let's proceed to step 5:
If we divide 214 by 161, we get 1 and a remainder of 53.
Record the quotient 1 as the next digit in the result. 
Result so far: 531.0
Subtract 161 from 214 to get 53.
Include the next digit (4) from the dividend after 53, then repeat: 534 / 161

Moving on to step 6:
If we divide 534 by 161, we get 3 and a remainder of 51.
The next digit of our result is 3. 
Result so far: 5313.0
Deduct 483 from 534 and we're left with 51.
Fetch the next digit (3) from the dividend, attach it to 51 and continue: 513 / 161

Step 7:
161 can be fit into 513 3 times, resulting in a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 53133.0
Deduct 483 from 513 and we're left with 30.
Bring next digit (9) of the dividend behind the 30 and repeat the process: 309 / 161

Step 8:
309 divided by 161 is 1 with a remainder of 148.
Write down 1 as next digit of the result. 
Result so far: 531331.0
Subtract 161 from 309 to get 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

On to step 9:
1480 divided by 161 is 9 with a remainder of 31.
The next digit of our result is 9. 
Result so far: 531331.9
Subtracting 1449 from 1480 leaves us with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 10:
161 can be fit into 310 1 times, resulting in a remainder of 149.
The next digit of our result is 1. 
Result so far: 531331.91
Subtract 161 from 310 to get 149.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Advancing to step 11:
161 goes into 1490 9 times with a remainder of 41.
Use 9 as the next digit of our solution. 
Result so far: 531331.919
If we take 1449 away from 1490, we end up with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 12:
161 can be fit into 410 2 times, resulting in a remainder of 88.
Use 2 as the next digit of our solution. 
Result so far: 531331.9192
If we take 322 away from 410, we end up with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Advancing to step 13:
When dividing 880 by 161, we get 5 with a remainder of 75.
The next digit of our result is 5. 
Result so far: 531331.91925
The remainder is 75 after subtracting 805 from 880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Going ahead to step 14:
The number 161 fits into 750 4 times, leaving a remainder of 106.
The number 4 becomes the next digit in our result. 
Result so far: 531331.919254
The remainder is 106 after subtracting 644 from 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Going ahead to step 15:
The number 161 fits into 1060 6 times, leaving a remainder of 94.
Record the quotient 6 as the next digit in the result. 
Result so far: 531331.9192546
Subtracting 966 from 1060 leaves us with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Advancing to step 16:
161 goes into 940 5 times with a remainder of 135.
Put 5 as the next digit of the answer. 
Result so far: 531331.91925465
Subtracting 805 from 940 leaves us with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

In conclusion, the division gives 531331.91925465 with a balance of 1.35e-07.