Since there are two numbers involved in division process,we need two registers to store the value of the divisor and the dividend.The first few lines of the code will transfer the value of the divisor and the dividend from accumulator to the corresponding registers as defined by the user.Next step is the division process.Since 8085 does not have an inbuilt divider circuit like adder circuit,we need to subtract the Divisor from the Dividend and this process is keep on executed until the value remaining after each iteration is less than the Divisor,The value that is stored in the Accumulator is the remainder and the number of times the loop has been iterated is the quotient.In order to use loops,we use JMP instruction.