We look at the division of 926161 by 85 
We're looking to find how many times 85 goes into 926161.

Moving on to step 1:
85 can be fit into 9 0 times, resulting in a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (2) of the dividend behind the 9 and repeat the process: 92 / 85

On to step 2:
92 divided by 85 is 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 85 from 92 to get 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 85

Advancing to step 3:
76 divided by 85 is 0 with a remainder of 76.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
If we take 0 away from 76, we end up with 76.
Bring next digit (1) of the dividend behind the 76 and repeat the process: 761 / 85

Step 4:
85 goes into 761 8 times with a remainder of 81.
Record the quotient 8 as the next digit in the result. 
Result so far: 108.0
Deduct 680 from 761 and we're left with 81.
Fetch the next digit (6) from the dividend, attach it to 81 and continue: 816 / 85

On to step 5:
When dividing 816 by 85, we get 9 with a remainder of 51.
Record the quotient 9 as the next digit in the result. 
Result so far: 1089.0
Deduct 765 from 816 and we're left with 51.
Include the next digit (1) from the dividend after 51, then repeat: 511 / 85

Moving on to step 6:
The number 85 fits into 511 6 times, leaving a remainder of 1.
Record the quotient 6 as the next digit in the result. 
Result so far: 10896.0
If we subtract 510 from 511, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
If we divide 10 by 85, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 10896.0
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
The number 85 fits into 100 1 times, leaving a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 10896.01
If we take 85 away from 100, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 9:
85 goes into 150 1 times with a remainder of 65.
The number 1 becomes the next digit in our result. 
Result so far: 10896.011
The remainder is 65 after subtracting 85 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

After the division, we end up with 10896.011 and a remainder of 0.0065.