85400 ÷ 49 
Let's see how many times 49 fits into 85400.

Step 1:
49 goes into 8 0 times with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Bring next digit (5) of the dividend behind the 8 and repeat the process: 85 / 49

Step 2:
49 goes into 85 1 times with a remainder of 36.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 49 from 85 leaves us with 36.
Include the next digit (4) from the dividend after 36, then repeat: 364 / 49

Going ahead to step 3:
49 can be fit into 364 7 times, resulting in a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 17.0
Subtract 343 from 364 to get 21.
Take the next digit (0) from the dividend and append it to 21, then repeat: 210 / 49

Let's proceed to step 4:
When dividing 210 by 49, we get 4 with a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 174.0
Subtracting 196 from 210 leaves us with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 49

Step 5:
49 goes into 140 2 times with a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 1742.0
If we take 98 away from 140, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 6:
If we divide 420 by 49, we get 8 and a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 1742.8
If we subtract 392 from 420, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 7:
When dividing 280 by 49, we get 5 with a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 1742.85
If we subtract 245 from 280, we 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.

Advancing to step 8:
49 goes into 350 7 times with a remainder of 7.
Use 7 as the next digit of our solution. 
Result so far: 1742.857
Subtract 343 from 350 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 9:
If we divide 70 by 49, we get 1 and a remainder of 21.
Put 1 as the next digit of the answer. 
Result so far: 1742.8571
If we take 49 away from 70, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 10:
49 can be fit into 210 4 times, resulting in a remainder of 14.
The next digit of our result is 4. 
Result so far: 1742.85714
If we take 196 away from 210, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 11:
49 can be fit into 140 2 times, resulting in a remainder of 42.
The next digit of our result is 2. 
Result so far: 1742.857142
Deduct 98 from 140 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 12:
49 can be fit into 420 8 times, resulting in a remainder of 28.
Put 8 as the next digit of the answer. 
Result so far: 1742.8571428
If we take 392 away from 420, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 13:
49 can be fit into 280 5 times, resulting in a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 1742.85714285
Subtracting 245 from 280 leaves us with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

The final result is 1742.85714285 with a remainder of 3.5e-08.