We look at the division of 67731553 by 348 
Our goal is to divide 67731553 by 348.

Advancing to step 1:
348 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
The remainder is 6 after subtracting 0 from 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 348

On to step 2:
If we divide 67 by 348, we get 0 and a remainder of 67.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 67 to get 67.
Take the next digit (7) from the dividend and append it to 67, then repeat: 677 / 348

Moving on to step 3:
If we divide 677 by 348, we get 1 and a remainder of 329.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 348 from 677 to get 329.
Take the next digit (3) from the dividend and append it to 329, then repeat: 3293 / 348

Moving on to step 4:
348 can be fit into 3293 9 times, resulting in a remainder of 161.
The next digit of our result is 9. 
Result so far: 19.0
If we take 3132 away from 3293, we end up with 161.
Fetch the next digit (1) from the dividend, attach it to 161 and continue: 1611 / 348

Going ahead to step 5:
If we divide 1611 by 348, we get 4 and a remainder of 219.
Put 4 as the next digit of the answer. 
Result so far: 194.0
Subtract 1392 from 1611 to get 219.
Append the next digit (5) from the dividend to 219 and continue with: 2195 / 348

Let's proceed to step 6:
2195 divided by 348 is 6 with a remainder of 107.
Put 6 as the next digit of the answer. 
Result so far: 1946.0
If we subtract 2088 from 2195, we get 107.
Grab the next digit (5) from the dividend, add it to 107, then carry on: 1075 / 348

Moving on to step 7:
348 goes into 1075 3 times with a remainder of 31.
Write down 3 as next digit of the result. 
Result so far: 19463.0
Subtracting 1044 from 1075 leaves us with 31.
Append the next digit (3) from the dividend to 31 and continue with: 313 / 348

Let's proceed to step 8:
348 goes into 313 0 times with a remainder of 313.
Put 0 as the next digit of the answer. 
Result so far: 194630.0
If we take 0 away from 313, we end up with 313.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3130, and continue the process.

Let's proceed to step 9:
When dividing 3130 by 348, we get 8 with a remainder of 346.
The next digit of our result is 8. 
Result so far: 194630.8
If we subtract 2784 from 3130, we get 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

On to step 10:
When dividing 3460 by 348, we get 9 with a remainder of 328.
Record the quotient 9 as the next digit in the result. 
Result so far: 194630.89
Subtracting 3132 from 3460 leaves us with 328.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3280, and continue the process.

Going ahead to step 11:
If we divide 3280 by 348, we get 9 and a remainder of 148.
The next digit of our result is 9. 
Result so far: 194630.899
If we take 3132 away from 3280, we end up with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

The final outcome is 194630.899, with a leftover of 0.0148.