We look at the division of 85854 by 71 
We want to figure out the number of times 85854 can be divided by 71.

Step 1:
When dividing 8 by 71, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 71

Going ahead to step 2:
When dividing 85 by 71, we get 1 with a remainder of 14.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 71 from 85 leaves us with 14.
Append the next digit (8) from the dividend to 14 and continue with: 148 / 71

On to step 3:
The number 71 fits into 148 2 times, leaving a remainder of 6.
The next digit of our result is 2. 
Result so far: 12.0
Deduct 142 from 148 and we're left with 6.
Grab the next digit (5) from the dividend, add it to 6, then carry on: 65 / 71

On to step 4:
When dividing 65 by 71, we get 0 with a remainder of 65.
Put 0 as the next digit of the answer. 
Result so far: 120.0
If we take 0 away from 65, we end up with 65.
Append the next digit (4) from the dividend to 65 and continue with: 654 / 71

On to step 5:
71 goes into 654 9 times with a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 1209.0
If we take 639 away from 654, 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.

Advancing to step 6:
150 divided by 71 is 2 with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 1209.2
Subtract 142 from 150 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 7:
71 goes into 80 1 times with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 1209.21
Subtract 71 from 80 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 8:
When dividing 90 by 71, we get 1 with a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 1209.211
If we take 71 away from 90, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Our division results in 1209.211 with a remaining 0.0019.