We look at the division of 85412262 by 427 
We're looking to find how many times 427 goes into 85412262.

Moving on to step 1:
If we divide 8 by 427, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (5) from the dividend and append it to 8, then repeat: 85 / 427

On to step 2:
85 divided by 427 is 0 with a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Bring next digit (4) of the dividend behind the 85 and repeat the process: 854 / 427

Step 3:
854 divided by 427 is 2 with a remainder of 0.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 0 after subtracting 854 from 854.
Fetch the next digit (1) from the dividend, attach it to 0 and continue: 1 / 427

Going ahead to step 4:
If we divide 1 by 427, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 20.0
Subtract 0 from 1 to get 1.
Append the next digit (2) from the dividend to 1 and continue with: 12 / 427

Step 5:
427 can be fit into 12 0 times, resulting in a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 200.0
If we take 0 away from 12, we end up with 12.
Include the next digit (2) from the dividend after 12, then repeat: 122 / 427

Advancing to step 6:
122 divided by 427 is 0 with a remainder of 122.
Put 0 as the next digit of the answer. 
Result so far: 2000.0
The remainder is 122 after subtracting 0 from 122.
Append the next digit (6) from the dividend to 122 and continue with: 1226 / 427

Moving on to step 7:
The number 427 fits into 1226 2 times, leaving a remainder of 372.
Write down 2 as next digit of the result. 
Result so far: 20002.0
If we take 854 away from 1226, we end up with 372.
Fetch the next digit (2) from the dividend, attach it to 372 and continue: 3722 / 427

Moving on to step 8:
427 goes into 3722 8 times with a remainder of 306.
Write down 8 as next digit of the result. 
Result so far: 200028.0
If we subtract 3416 from 3722, we get 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Advancing to step 9:
When dividing 3060 by 427, we get 7 with a remainder of 71.
Put 7 as the next digit of the answer. 
Result so far: 200028.7
Subtract 2989 from 3060 to get 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

On to step 10:
The number 427 fits into 710 1 times, leaving a remainder of 283.
Use 1 as the next digit of our solution. 
Result so far: 200028.71
Deduct 427 from 710 and we're left with 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Advancing to step 11:
427 goes into 2830 6 times with a remainder of 268.
The next digit of our result is 6. 
Result so far: 200028.716
If we take 2562 away from 2830, we end up with 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Going ahead to step 12:
427 can be fit into 2680 6 times, resulting in a remainder of 118.
The number 6 becomes the next digit in our result. 
Result so far: 200028.7166
Subtract 2562 from 2680 to get 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

The final outcome is 200028.7166, with a leftover of 0.00118.