68978535 ÷ 460 
Our goal is to divide 68978535 by 460.

Step 1:
460 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (8) from the dividend and append it to 6, then repeat: 68 / 460

Advancing to step 2:
460 can be fit into 68 0 times, resulting in a remainder of 68.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 68 after subtracting 0 from 68.
Fetch the next digit (9) from the dividend, attach it to 68 and continue: 689 / 460

Let's proceed to step 3:
The number 460 fits into 689 1 times, leaving a remainder of 229.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 229 after subtracting 460 from 689.
Take the next digit (7) from the dividend and append it to 229, then repeat: 2297 / 460

Let's proceed to step 4:
The number 460 fits into 2297 4 times, leaving a remainder of 457.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 1840 from 2297 and we're left with 457.
Grab the next digit (8) from the dividend, add it to 457, then carry on: 4578 / 460

Moving on to step 5:
4578 divided by 460 is 9 with a remainder of 438.
Record the quotient 9 as the next digit in the result. 
Result so far: 149.0
If we subtract 4140 from 4578, we get 438.
Take the next digit (5) from the dividend and append it to 438, then repeat: 4385 / 460

On to step 6:
4385 divided by 460 is 9 with a remainder of 245.
Write down 9 as next digit of the result. 
Result so far: 1499.0
Deduct 4140 from 4385 and we're left with 245.
Bring next digit (3) of the dividend behind the 245 and repeat the process: 2453 / 460

On to step 7:
460 can be fit into 2453 5 times, resulting in a remainder of 153.
The number 5 becomes the next digit in our result. 
Result so far: 14995.0
Deduct 2300 from 2453 and we're left with 153.
Take the next digit (5) from the dividend and append it to 153, then repeat: 1535 / 460

Step 8:
When dividing 1535 by 460, we get 3 with a remainder of 155.
Use 3 as the next digit of our solution. 
Result so far: 149953.0
Subtracting 1380 from 1535 leaves us with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Moving on to step 9:
1550 divided by 460 is 3 with a remainder of 170.
Use 3 as the next digit of our solution. 
Result so far: 149953.3
Subtracting 1380 from 1550 leaves us with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Let's proceed to step 10:
1700 divided by 460 is 3 with a remainder of 320.
Use 3 as the next digit of our solution. 
Result so far: 149953.33
Deduct 1380 from 1700 and we're left with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

The final result is 149953.33 with a remainder of 0.32.