We're dividing 243972 by 85 
We're looking to find how many times 85 goes into 243972.

Step 1:
If we divide 2 by 85, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 85

Going ahead to step 2:
The number 85 fits into 24 0 times, leaving a remainder of 24.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 24 leaves us with 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 85

Moving on to step 3:
The number 85 fits into 243 2 times, leaving a remainder of 73.
The next digit of our result is 2. 
Result so far: 2.0
If we take 170 away from 243, we end up with 73.
Take the next digit (9) from the dividend and append it to 73, then repeat: 739 / 85

Moving on to step 4:
If we divide 739 by 85, we get 8 and a remainder of 59.
Record the quotient 8 as the next digit in the result. 
Result so far: 28.0
If we subtract 680 from 739, we get 59.
Grab the next digit (7) from the dividend, add it to 59, then carry on: 597 / 85

Going ahead to step 5:
The number 85 fits into 597 7 times, leaving a remainder of 2.
The next digit of our result is 7. 
Result so far: 287.0
Deduct 595 from 597 and we're left with 2.
Grab the next digit (2) from the dividend, add it to 2, then carry on: 22 / 85

Let's proceed to step 6:
When dividing 22 by 85, we get 0 with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 2870.0
Deduct 0 from 22 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 7:
220 divided by 85 is 2 with a remainder of 50.
The next digit of our result is 2. 
Result so far: 2870.2
Subtracting 170 from 220 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 8:
85 goes into 500 5 times with a remainder of 75.
The next digit of our result is 5. 
Result so far: 2870.25
The remainder is 75 after subtracting 425 from 500.
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 9:
When dividing 750 by 85, we get 8 with a remainder of 70.
Use 8 as the next digit of our solution. 
Result so far: 2870.258
Subtracting 680 from 750 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

On to step 10:
700 divided by 85 is 8 with a remainder of 20.
The next digit of our result is 8. 
Result so far: 2870.2588
If we subtract 680 from 700, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The quotient of the division is 2870.2588, and the remainder is 0.0002.