We look at the division of 323027 by 85 
We want to divide 323027 by 85.

Advancing to step 1:
85 can be fit into 3 0 times, resulting in a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 85

Moving on to step 2:
85 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 32 to get 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 85

Step 3:
If we divide 323 by 85, we get 3 and a remainder of 68.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 68 after subtracting 255 from 323.
Bring next digit (0) of the dividend behind the 68 and repeat the process: 680 / 85

Advancing to step 4:
85 goes into 680 8 times with a remainder of 0.
The next digit of our result is 8. 
Result so far: 38.0
If we take 680 away from 680, we end up with 0.
Grab the next digit (2) from the dividend, add it to 0, then carry on: 2 / 85

Let's proceed to step 5:
When dividing 2 by 85, we get 0 with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 380.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 85

Let's proceed to step 6:
85 goes into 27 0 times with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 3800.0
If we subtract 0 from 27, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 7:
The number 85 fits into 270 3 times, leaving a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 3800.3
If we subtract 255 from 270, 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.

Step 8:
150 divided by 85 is 1 with a remainder of 65.
Record the quotient 1 as the next digit in the result. 
Result so far: 3800.31
Subtracting 85 from 150 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Moving on to step 9:
The number 85 fits into 650 7 times, leaving a remainder of 55.
Record the quotient 7 as the next digit in the result. 
Result so far: 3800.317
If we take 595 away from 650, 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.

Going ahead to step 10:
550 divided by 85 is 6 with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 3800.3176
Subtract 510 from 550 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 11:
If we divide 400 by 85, we get 4 and a remainder of 60.
Record the quotient 4 as the next digit in the result. 
Result so far: 3800.31764
If we take 340 away from 400, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 12:
When dividing 600 by 85, we get 7 with a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 3800.317647
Subtracting 595 from 600 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.

Advancing to step 13:
85 goes into 50 0 times with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 3800.317647
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 14:
85 goes into 500 5 times with a remainder of 75.
Record the quotient 5 as the next digit in the result. 
Result so far: 3800.31764705
If we subtract 425 from 500, we get 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

In conclusion, the division gives 3800.31764705 with a balance of 7.5e-08.