We look at the division of 20767214 by 495 
We want to divide 20767214 by 495.

Let's proceed to step 1:
495 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 495

Advancing to step 2:
The number 495 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Bring next digit (7) of the dividend behind the 20 and repeat the process: 207 / 495

On to step 3:
207 divided by 495 is 0 with a remainder of 207.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 207 leaves us with 207.
Fetch the next digit (6) from the dividend, attach it to 207 and continue: 2076 / 495

Going ahead to step 4:
If we divide 2076 by 495, we get 4 and a remainder of 96.
The next digit of our result is 4. 
Result so far: 4.0
Deduct 1980 from 2076 and we're left with 96.
Include the next digit (7) from the dividend after 96, then repeat: 967 / 495

Step 5:
When dividing 967 by 495, we get 1 with a remainder of 472.
Write down 1 as next digit of the result. 
Result so far: 41.0
Deduct 495 from 967 and we're left with 472.
Grab the next digit (2) from the dividend, add it to 472, then carry on: 4722 / 495

On to step 6:
495 goes into 4722 9 times with a remainder of 267.
The number 9 becomes the next digit in our result. 
Result so far: 419.0
The remainder is 267 after subtracting 4455 from 4722.
Append the next digit (1) from the dividend to 267 and continue with: 2671 / 495

Going ahead to step 7:
2671 divided by 495 is 5 with a remainder of 196.
The next digit of our result is 5. 
Result so far: 4195.0
If we subtract 2475 from 2671, we get 196.
Fetch the next digit (4) from the dividend, attach it to 196 and continue: 1964 / 495

Advancing to step 8:
The number 495 fits into 1964 3 times, leaving a remainder of 479.
The number 3 becomes the next digit in our result. 
Result so far: 41953.0
The remainder is 479 after subtracting 1485 from 1964.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4790, and continue the process.

Let's proceed to step 9:
When dividing 4790 by 495, we get 9 with a remainder of 335.
The number 9 becomes the next digit in our result. 
Result so far: 41953.9
Subtracting 4455 from 4790 leaves us with 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

Moving on to step 10:
3350 divided by 495 is 6 with a remainder of 380.
Use 6 as the next digit of our solution. 
Result so far: 41953.96
Deduct 2970 from 3350 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 11:
495 can be fit into 3800 7 times, resulting in a remainder of 335.
Record the quotient 7 as the next digit in the result. 
Result so far: 41953.967
If we subtract 3465 from 3800, we get 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

Moving on to step 12:
495 can be fit into 3350 6 times, resulting in a remainder of 380.
Record the quotient 6 as the next digit in the result. 
Result so far: 41953.9676
The remainder is 380 after subtracting 2970 from 3350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Going ahead to step 13:
3800 divided by 495 is 7 with a remainder of 335.
Write down 7 as next digit of the result. 
Result so far: 41953.96767
If we subtract 3465 from 3800, we get 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

On to step 14:
The number 495 fits into 3350 6 times, leaving a remainder of 380.
Put 6 as the next digit of the answer. 
Result so far: 41953.967676
Deduct 2970 from 3350 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Step 15:
When dividing 3800 by 495, we get 7 with a remainder of 335.
Write down 7 as next digit of the result. 
Result so far: 41953.9676767
Subtracting 3465 from 3800 leaves us with 335.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3350, and continue the process.

On to step 16:
3350 divided by 495 is 6 with a remainder of 380.
Use 6 as the next digit of our solution. 
Result so far: 41953.96767676
Subtract 2970 from 3350 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

In conclusion, the division gives 41953.96767676 with a balance of 3.8e-07.