We look at the division of 21706427 by 942 
We want to figure out the number of times 21706427 can be divided by 942.

Moving on to step 1:
942 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (1) from the dividend, attach it to 2 and continue: 21 / 942

Moving on to step 2:
942 can be fit into 21 0 times, resulting in a remainder of 21.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 21, we get 21.
Append the next digit (7) from the dividend to 21 and continue with: 217 / 942

On to step 3:
942 goes into 217 0 times with a remainder of 217.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 217 leaves us with 217.
Include the next digit (0) from the dividend after 217, then repeat: 2170 / 942

Going ahead to step 4:
The number 942 fits into 2170 2 times, leaving a remainder of 286.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 1884 away from 2170, we end up with 286.
Append the next digit (6) from the dividend to 286 and continue with: 2866 / 942

Going ahead to step 5:
When dividing 2866 by 942, we get 3 with a remainder of 40.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtract 2826 from 2866 to get 40.
Take the next digit (4) from the dividend and append it to 40, then repeat: 404 / 942

Step 6:
942 goes into 404 0 times with a remainder of 404.
The number 0 becomes the next digit in our result. 
Result so far: 230.0
Subtract 0 from 404 to get 404.
Take the next digit (2) from the dividend and append it to 404, then repeat: 4042 / 942

Going ahead to step 7:
942 can be fit into 4042 4 times, resulting in a remainder of 274.
Use 4 as the next digit of our solution. 
Result so far: 2304.0
The remainder is 274 after subtracting 3768 from 4042.
Append the next digit (7) from the dividend to 274 and continue with: 2747 / 942

Advancing to step 8:
The number 942 fits into 2747 2 times, leaving a remainder of 863.
The number 2 becomes the next digit in our result. 
Result so far: 23042.0
The remainder is 863 after subtracting 1884 from 2747.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8630, and continue the process.

Moving on to step 9:
942 goes into 8630 9 times with a remainder of 152.
Use 9 as the next digit of our solution. 
Result so far: 23042.9
If we take 8478 away from 8630, we end up with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Step 10:
When dividing 1520 by 942, we get 1 with a remainder of 578.
The number 1 becomes the next digit in our result. 
Result so far: 23042.91
The remainder is 578 after subtracting 942 from 1520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5780, and continue the process.

Moving on to step 11:
The number 942 fits into 5780 6 times, leaving a remainder of 128.
Record the quotient 6 as the next digit in the result. 
Result so far: 23042.916
Subtract 5652 from 5780 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 12:
942 goes into 1280 1 times with a remainder of 338.
Use 1 as the next digit of our solution. 
Result so far: 23042.9161
If we subtract 942 from 1280, we get 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Let's proceed to step 13:
3380 divided by 942 is 3 with a remainder of 554.
The next digit of our result is 3. 
Result so far: 23042.91613
Subtracting 2826 from 3380 leaves us with 554.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5540, and continue the process.

Moving on to step 14:
If we divide 5540 by 942, we get 5 and a remainder of 830.
Put 5 as the next digit of the answer. 
Result so far: 23042.916135
Subtracting 4710 from 5540 leaves us with 830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8300, and continue the process.

On to step 15:
When dividing 8300 by 942, we get 8 with a remainder of 764.
The next digit of our result is 8. 
Result so far: 23042.9161358
The remainder is 764 after subtracting 7536 from 8300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7640, and continue the process.

Let's proceed to step 16:
942 can be fit into 7640 8 times, resulting in a remainder of 104.
Write down 8 as next digit of the result. 
Result so far: 23042.91613588
Deduct 7536 from 7640 and we're left with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

After the division, we end up with 23042.91613588 and a remainder of 1.04e-07.