85346132 ÷ 423 
Our goal is to divide 85346132 by 423.

Moving on to step 1:
8 divided by 423 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 423

On to step 2:
The number 423 fits into 85 0 times, leaving a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 85 to get 85.
Include the next digit (3) from the dividend after 85, then repeat: 853 / 423

Step 3:
The number 423 fits into 853 2 times, leaving a remainder of 7.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 846 from 853 and we're left with 7.
Grab the next digit (4) from the dividend, add it to 7, then carry on: 74 / 423

Let's proceed to step 4:
74 divided by 423 is 0 with a remainder of 74.
The next digit of our result is 0. 
Result so far: 20.0
Subtract 0 from 74 to get 74.
Bring next digit (6) of the dividend behind the 74 and repeat the process: 746 / 423

Going ahead to step 5:
The number 423 fits into 746 1 times, leaving a remainder of 323.
Use 1 as the next digit of our solution. 
Result so far: 201.0
Subtracting 423 from 746 leaves us with 323.
Include the next digit (1) from the dividend after 323, then repeat: 3231 / 423

Let's proceed to step 6:
The number 423 fits into 3231 7 times, leaving a remainder of 270.
Write down 7 as next digit of the result. 
Result so far: 2017.0
If we subtract 2961 from 3231, we get 270.
Grab the next digit (3) from the dividend, add it to 270, then carry on: 2703 / 423

Moving on to step 7:
The number 423 fits into 2703 6 times, leaving a remainder of 165.
The next digit of our result is 6. 
Result so far: 20176.0
Subtract 2538 from 2703 to get 165.
Append the next digit (2) from the dividend to 165 and continue with: 1652 / 423

Going ahead to step 8:
When dividing 1652 by 423, we get 3 with a remainder of 383.
Use 3 as the next digit of our solution. 
Result so far: 201763.0
Subtracting 1269 from 1652 leaves us with 383.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3830, and continue the process.

Let's proceed to step 9:
423 can be fit into 3830 9 times, resulting in a remainder of 23.
The next digit of our result is 9. 
Result so far: 201763.9
If we subtract 3807 from 3830, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Advancing to step 10:
230 divided by 423 is 0 with a remainder of 230.
The next digit of our result is 0. 
Result so far: 201763.9
Subtracting 0 from 230 leaves us with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Moving on to step 11:
If we divide 2300 by 423, we get 5 and a remainder of 185.
Write down 5 as next digit of the result. 
Result so far: 201763.905
Subtract 2115 from 2300 to get 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Let's proceed to step 12:
If we divide 1850 by 423, we get 4 and a remainder of 158.
The number 4 becomes the next digit in our result. 
Result so far: 201763.9054
Subtracting 1692 from 1850 leaves us 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 13:
When dividing 1580 by 423, we get 3 with a remainder of 311.
The number 3 becomes the next digit in our result. 
Result so far: 201763.90543
If we subtract 1269 from 1580, we get 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

Advancing to step 14:
423 can be fit into 3110 7 times, resulting in a remainder of 149.
Use 7 as the next digit of our solution. 
Result so far: 201763.905437
The remainder is 149 after subtracting 2961 from 3110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1490, and continue the process.

Let's proceed to step 15:
1490 divided by 423 is 3 with a remainder of 221.
Write down 3 as next digit of the result. 
Result so far: 201763.9054373
Subtract 1269 from 1490 to get 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2210, and continue the process.

Going ahead to step 16:
If we divide 2210 by 423, we get 5 and a remainder of 95.
The next digit of our result is 5. 
Result so far: 201763.90543735
Subtract 2115 from 2210 to get 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

In conclusion, the division gives 201763.90543735 with a balance of 9.5e-08.