We're dividing 85436600 by 273 
We want to figure out the number of times 85436600 can be divided by 273.

On to step 1:
The number 273 fits into 8 0 times, leaving a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 273

Going ahead to step 2:
The number 273 fits into 85 0 times, leaving a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 85 after subtracting 0 from 85.
Fetch the next digit (4) from the dividend, attach it to 85 and continue: 854 / 273

Moving on to step 3:
854 divided by 273 is 3 with a remainder of 35.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 819 from 854 to get 35.
Fetch the next digit (3) from the dividend, attach it to 35 and continue: 353 / 273

On to step 4:
If we divide 353 by 273, we get 1 and a remainder of 80.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
Deduct 273 from 353 and we're left with 80.
Bring next digit (6) of the dividend behind the 80 and repeat the process: 806 / 273

Let's proceed to step 5:
806 divided by 273 is 2 with a remainder of 260.
Write down 2 as next digit of the result. 
Result so far: 312.0
If we subtract 546 from 806, we get 260.
Append the next digit (6) from the dividend to 260 and continue with: 2606 / 273

Going ahead to step 6:
If we divide 2606 by 273, we get 9 and a remainder of 149.
Record the quotient 9 as the next digit in the result. 
Result so far: 3129.0
Subtracting 2457 from 2606 leaves us with 149.
Include the next digit (0) from the dividend after 149, then repeat: 1490 / 273

Moving on to step 7:
The number 273 fits into 1490 5 times, leaving a remainder of 125.
Use 5 as the next digit of our solution. 
Result so far: 31295.0
Subtract 1365 from 1490 to get 125.
Include the next digit (0) from the dividend after 125, then repeat: 1250 / 273

On to step 8:
When dividing 1250 by 273, we get 4 with a remainder of 158.
The next digit of our result is 4. 
Result so far: 312954.0
If we subtract 1092 from 1250, we get 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Step 9:
The number 273 fits into 1580 5 times, leaving a remainder of 215.
Put 5 as the next digit of the answer. 
Result so far: 312954.5
Deduct 1365 from 1580 and we're left with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Let's proceed to step 10:
The number 273 fits into 2150 7 times, leaving a remainder of 239.
Use 7 as the next digit of our solution. 
Result so far: 312954.57
If we subtract 1911 from 2150, we get 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

Advancing to step 11:
273 goes into 2390 8 times with a remainder of 206.
The next digit of our result is 8. 
Result so far: 312954.578
If we subtract 2184 from 2390, we get 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

On to step 12:
273 can be fit into 2060 7 times, resulting in a remainder of 149.
Write down 7 as next digit of the result. 
Result so far: 312954.5787
The remainder is 149 after subtracting 1911 from 2060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Advancing to step 13:
273 can be fit into 1490 5 times, resulting in a remainder of 125.
Record the quotient 5 as the next digit in the result. 
Result so far: 312954.57875
If we subtract 1365 from 1490, we get 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Advancing to step 14:
1250 divided by 273 is 4 with a remainder of 158.
Record the quotient 4 as the next digit in the result. 
Result so far: 312954.578754
If we take 1092 away from 1250, we end up with 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

On to step 15:
1580 divided by 273 is 5 with a remainder of 215.
The next digit of our result is 5. 
Result so far: 312954.5787545
If we take 1365 away from 1580, we end up with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

On to step 16:
273 can be fit into 2150 7 times, resulting in a remainder of 239.
Write down 7 as next digit of the result. 
Result so far: 312954.57875457
Subtracting 1911 from 2150 leaves us with 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

In conclusion, the division gives 312954.57875457 with a balance of 2.39e-07.