821312 ÷ 67 
We want to figure out the number of times 821312 can be divided by 67.

Let's proceed to step 1:
8 divided by 67 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (2) of the dividend behind the 8 and repeat the process: 82 / 67

On to step 2:
When dividing 82 by 67, we get 1 with a remainder of 15.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 67 from 82 leaves us with 15.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 67

Let's proceed to step 3:
The number 67 fits into 151 2 times, leaving a remainder of 17.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 17 after subtracting 134 from 151.
Fetch the next digit (3) from the dividend, attach it to 17 and continue: 173 / 67

On to step 4:
The number 67 fits into 173 2 times, leaving a remainder of 39.
Use 2 as the next digit of our solution. 
Result so far: 122.0
If we subtract 134 from 173, we get 39.
Include the next digit (1) from the dividend after 39, then repeat: 391 / 67

Going ahead to step 5:
67 can be fit into 391 5 times, resulting in a remainder of 56.
The number 5 becomes the next digit in our result. 
Result so far: 1225.0
If we take 335 away from 391, we end up with 56.
Include the next digit (2) from the dividend after 56, then repeat: 562 / 67

Moving on to step 6:
The number 67 fits into 562 8 times, leaving a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 12258.0
The remainder is 26 after subtracting 536 from 562.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 7:
When dividing 260 by 67, we get 3 with a remainder of 59.
Write down 3 as next digit of the result. 
Result so far: 12258.3
Subtracting 201 from 260 leaves us with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Moving on to step 8:
590 divided by 67 is 8 with a remainder of 54.
Record the quotient 8 as the next digit in the result. 
Result so far: 12258.38
If we take 536 away from 590, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 9:
If we divide 540 by 67, we get 8 and a remainder of 4.
The next digit of our result is 8. 
Result so far: 12258.388
Subtract 536 from 540 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 12258.388 with a remaining 0.0004.