68400 ÷ 4 = 17100 R0
Let's divide 68400 by 4.

Step 1:
4 goes into 6 1 times with a remainder of 2.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 4 from 6 to get 2.
Bring next digit (8) of the dividend behind the 2 and repeat the process: 28 / 4

Step 2:
4 goes into 28 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 17
Subtract 28 from 28 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 4

Step 3:
4 goes into 4 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 171
Subtract 4 from 4 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 4

Step 4:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 1710
Subtract 0 from 0 to get 0.
Bring next digit (0) of the dividend behind the 0 and repeat the process: 0 / 4

Step 5:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of of the result. 
Result so far: 17100
Subtract 0 from 0 to get 0.

The final result is 17100 with a remainder of 0.