We look at the division of 67176041 by 494 
Let's see how many times 494 fits into 67176041.

On to step 1:
When dividing 6 by 494, we get 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 494

Moving on to step 2:
67 divided by 494 is 0 with a remainder of 67.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 67 and we're left with 67.
Include the next digit (1) from the dividend after 67, then repeat: 671 / 494

Moving on to step 3:
494 can be fit into 671 1 times, resulting in a remainder of 177.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 177 after subtracting 494 from 671.
Grab the next digit (7) from the dividend, add it to 177, then carry on: 1777 / 494

Going ahead to step 4:
494 goes into 1777 3 times with a remainder of 295.
Write down 3 as next digit of the result. 
Result so far: 13.0
Deduct 1482 from 1777 and we're left with 295.
Include the next digit (6) from the dividend after 295, then repeat: 2956 / 494

On to step 5:
The number 494 fits into 2956 5 times, leaving a remainder of 486.
Write down 5 as next digit of the result. 
Result so far: 135.0
If we take 2470 away from 2956, we end up with 486.
Take the next digit (0) from the dividend and append it to 486, then repeat: 4860 / 494

Let's proceed to step 6:
The number 494 fits into 4860 9 times, leaving a remainder of 414.
Put 9 as the next digit of the answer. 
Result so far: 1359.0
Deduct 4446 from 4860 and we're left with 414.
Fetch the next digit (4) from the dividend, attach it to 414 and continue: 4144 / 494

Going ahead to step 7:
4144 divided by 494 is 8 with a remainder of 192.
Record the quotient 8 as the next digit in the result. 
Result so far: 13598.0
If we take 3952 away from 4144, we end up with 192.
Fetch the next digit (1) from the dividend, attach it to 192 and continue: 1921 / 494

Advancing to step 8:
494 can be fit into 1921 3 times, resulting in a remainder of 439.
Write down 3 as next digit of the result. 
Result so far: 135983.0
Deduct 1482 from 1921 and we're left with 439.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4390, and continue the process.

Advancing to step 9:
The number 494 fits into 4390 8 times, leaving a remainder of 438.
Use 8 as the next digit of our solution. 
Result so far: 135983.8
If we take 3952 away from 4390, we end up with 438.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

Step 10:
The number 494 fits into 4380 8 times, leaving a remainder of 428.
The number 8 becomes the next digit in our result. 
Result so far: 135983.88
If we take 3952 away from 4380, we end up with 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

After the division, we end up with 135983.88 and a remainder of 0.428.