We're dividing 85965944 by 235 
We want to figure out the number of times 85965944 can be divided by 235.

Step 1:
235 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 235

On to step 2:
If we divide 85 by 235, we get 0 and a remainder of 85.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 85 leaves us with 85.
Take the next digit (9) from the dividend and append it to 85, then repeat: 859 / 235

Step 3:
235 goes into 859 3 times with a remainder of 154.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 705 from 859 and we're left with 154.
Append the next digit (6) from the dividend to 154 and continue with: 1546 / 235

Advancing to step 4:
If we divide 1546 by 235, we get 6 and a remainder of 136.
The number 6 becomes the next digit in our result. 
Result so far: 36.0
If we subtract 1410 from 1546, we get 136.
Fetch the next digit (5) from the dividend, attach it to 136 and continue: 1365 / 235

Advancing to step 5:
When dividing 1365 by 235, we get 5 with a remainder of 190.
Use 5 as the next digit of our solution. 
Result so far: 365.0
The remainder is 190 after subtracting 1175 from 1365.
Grab the next digit (9) from the dividend, add it to 190, then carry on: 1909 / 235

Step 6:
If we divide 1909 by 235, we get 8 and a remainder of 29.
The number 8 becomes the next digit in our result. 
Result so far: 3658.0
Subtracting 1880 from 1909 leaves us with 29.
Bring next digit (4) of the dividend behind the 29 and repeat the process: 294 / 235

Step 7:
235 goes into 294 1 times with a remainder of 59.
The number 1 becomes the next digit in our result. 
Result so far: 36581.0
Deduct 235 from 294 and we're left with 59.
Include the next digit (4) from the dividend after 59, then repeat: 594 / 235

Moving on to step 8:
If we divide 594 by 235, we get 2 and a remainder of 124.
Use 2 as the next digit of our solution. 
Result so far: 365812.0
If we subtract 470 from 594, we get 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Going ahead to step 9:
1240 divided by 235 is 5 with a remainder of 65.
Write down 5 as next digit of the result. 
Result so far: 365812.5
If we subtract 1175 from 1240, we get 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 10:
235 goes into 650 2 times with a remainder of 180.
Write down 2 as next digit of the result. 
Result so far: 365812.52
The remainder is 180 after subtracting 470 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Step 11:
235 goes into 1800 7 times with a remainder of 155.
Record the quotient 7 as the next digit in the result. 
Result so far: 365812.527
Deduct 1645 from 1800 and we're left with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Step 12:
If we divide 1550 by 235, we get 6 and a remainder of 140.
The next digit of our result is 6. 
Result so far: 365812.5276
Subtract 1410 from 1550 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 13:
1400 divided by 235 is 5 with a remainder of 225.
The next digit of our result is 5. 
Result so far: 365812.52765
Subtract 1175 from 1400 to get 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Let's proceed to step 14:
If we divide 2250 by 235, we get 9 and a remainder of 135.
Record the quotient 9 as the next digit in the result. 
Result so far: 365812.527659
If we take 2115 away from 2250, we end up with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Going ahead to step 15:
235 can be fit into 1350 5 times, resulting in a remainder of 175.
Record the quotient 5 as the next digit in the result. 
Result so far: 365812.5276595
Subtract 1175 from 1350 to get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

On to step 16:
If we divide 1750 by 235, we get 7 and a remainder of 105.
The next digit of our result is 7. 
Result so far: 365812.52765957
Deduct 1645 from 1750 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

After the division, we end up with 365812.52765957 and a remainder of 1.05e-07.