We look at the division of 854876 by 98 
We're looking to find how many times 98 goes into 854876.

Step 1:
When dividing 8 by 98, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our 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 / 98

Step 2:
85 divided by 98 is 0 with a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 85 after subtracting 0 from 85.
Include the next digit (4) from the dividend after 85, then repeat: 854 / 98

Moving on to step 3:
98 can be fit into 854 8 times, resulting in a remainder of 70.
Write down 8 as next digit of the result. 
Result so far: 8.0
Deduct 784 from 854 and we're left with 70.
Grab the next digit (8) from the dividend, add it to 70, then carry on: 708 / 98

Going ahead to step 4:
98 goes into 708 7 times with a remainder of 22.
The next digit of our result is 7. 
Result so far: 87.0
Subtracting 686 from 708 leaves us with 22.
Grab the next digit (7) from the dividend, add it to 22, then carry on: 227 / 98

Moving on to step 5:
227 divided by 98 is 2 with a remainder of 31.
The next digit of our result is 2. 
Result so far: 872.0
Subtract 196 from 227 to get 31.
Take the next digit (6) from the dividend and append it to 31, then repeat: 316 / 98

Let's proceed to step 6:
When dividing 316 by 98, we get 3 with a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 8723.0
Deduct 294 from 316 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
220 divided by 98 is 2 with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 8723.2
Subtract 196 from 220 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 8:
When dividing 240 by 98, we get 2 with a remainder of 44.
Record the quotient 2 as the next digit in the result. 
Result so far: 8723.22
If we subtract 196 from 240, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

The final result is 8723.22 with a remainder of 0.044.