We look at the division of 85965988 by 273 
Our goal is to divide 85965988 by 273.

Step 1:
8 divided by 273 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 273

Let's proceed to step 2:
85 divided by 273 is 0 with 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.
Append the next digit (9) from the dividend to 85 and continue with: 859 / 273

Going ahead to step 3:
When dividing 859 by 273, we get 3 with a remainder of 40.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 819 from 859, we get 40.
Take the next digit (6) from the dividend and append it to 40, then repeat: 406 / 273

Let's proceed to step 4:
When dividing 406 by 273, we get 1 with a remainder of 133.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
If we subtract 273 from 406, we get 133.
Grab the next digit (5) from the dividend, add it to 133, then carry on: 1335 / 273

Let's proceed to step 5:
273 can be fit into 1335 4 times, resulting in a remainder of 243.
Use 4 as the next digit of our solution. 
Result so far: 314.0
Deduct 1092 from 1335 and we're left with 243.
Grab the next digit (9) from the dividend, add it to 243, then carry on: 2439 / 273

Going ahead to step 6:
273 goes into 2439 8 times with a remainder of 255.
Put 8 as the next digit of the answer. 
Result so far: 3148.0
If we take 2184 away from 2439, we end up with 255.
Take the next digit (8) from the dividend and append it to 255, then repeat: 2558 / 273

Step 7:
When dividing 2558 by 273, we get 9 with a remainder of 101.
The next digit of our result is 9. 
Result so far: 31489.0
Subtract 2457 from 2558 to get 101.
Take the next digit (8) from the dividend and append it to 101, then repeat: 1018 / 273

On to step 8:
273 can be fit into 1018 3 times, resulting in a remainder of 199.
The number 3 becomes the next digit in our result. 
Result so far: 314893.0
Deduct 819 from 1018 and we're left with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Let's proceed to step 9:
273 goes into 1990 7 times with a remainder of 79.
Write down 7 as next digit of the result. 
Result so far: 314893.7
Subtract 1911 from 1990 to get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Let's proceed to step 10:
273 goes into 790 2 times with a remainder of 244.
Record the quotient 2 as the next digit in the result. 
Result so far: 314893.72
If we take 546 away from 790, we end up with 244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

Let's proceed to step 11:
If we divide 2440 by 273, we get 8 and a remainder of 256.
The next digit of our result is 8. 
Result so far: 314893.728
Deduct 2184 from 2440 and we're left with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Advancing to step 12:
When dividing 2560 by 273, we get 9 with a remainder of 103.
Use 9 as the next digit of our solution. 
Result so far: 314893.7289
If we take 2457 away from 2560, we end up with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

Going ahead to step 13:
273 goes into 1030 3 times with a remainder of 211.
Write down 3 as next digit of the result. 
Result so far: 314893.72893
If we take 819 away from 1030, we end up with 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

On to step 14:
2110 divided by 273 is 7 with a remainder of 199.
Use 7 as the next digit of our solution. 
Result so far: 314893.728937
Subtracting 1911 from 2110 leaves us with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Advancing to step 15:
273 can be fit into 1990 7 times, resulting in a remainder of 79.
Record the quotient 7 as the next digit in the result. 
Result so far: 314893.7289377
Subtract 1911 from 1990 to get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

In conclusion, the division gives 314893.7289377 with a balance of 7.9e-07.