We look at the division of 271094 by 85 
We want to figure out the number of times 271094 can be divided by 85.

Advancing to step 1:
When dividing 2 by 85, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 85

Let's proceed to step 2:
The number 85 fits into 27 0 times, leaving a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Append the next digit (1) from the dividend to 27 and continue with: 271 / 85

Going ahead to step 3:
If we divide 271 by 85, we get 3 and a remainder of 16.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 255 from 271 to get 16.
Include the next digit (0) from the dividend after 16, then repeat: 160 / 85

Let's proceed to step 4:
160 divided by 85 is 1 with a remainder of 75.
The number 1 becomes the next digit in our result. 
Result so far: 31.0
The remainder is 75 after subtracting 85 from 160.
Fetch the next digit (9) from the dividend, attach it to 75 and continue: 759 / 85

Going ahead to step 5:
When dividing 759 by 85, we get 8 with a remainder of 79.
The next digit of our result is 8. 
Result so far: 318.0
The remainder is 79 after subtracting 680 from 759.
Include the next digit (4) from the dividend after 79, then repeat: 794 / 85

Moving on to step 6:
The number 85 fits into 794 9 times, leaving a remainder of 29.
The number 9 becomes the next digit in our result. 
Result so far: 3189.0
Subtracting 765 from 794 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 7:
85 goes into 290 3 times with a remainder of 35.
The next digit of our result is 3. 
Result so far: 3189.3
Subtract 255 from 290 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 8:
If we divide 350 by 85, we get 4 and a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 3189.34
Deduct 340 from 350 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 9:
85 goes into 100 1 times with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 3189.341
If we take 85 away from 100, 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 10:
The number 85 fits into 150 1 times, leaving a remainder of 65.
The next digit of our result is 1. 
Result so far: 3189.3411
Deduct 85 from 150 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

The final result is 3189.3411 with a remainder of 0.00065.