70266023 ÷ 927 
We want to divide 70266023 by 927.

On to step 1:
The number 927 fits into 7 0 times, leaving a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 927

Advancing to step 2:
When dividing 70 by 927, we get 0 with a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 70 and we're left with 70.
Grab the next digit (2) from the dividend, add it to 70, then carry on: 702 / 927

On to step 3:
When dividing 702 by 927, we get 0 with a remainder of 702.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 702 and we're left with 702.
Include the next digit (6) from the dividend after 702, then repeat: 7026 / 927

Step 4:
The number 927 fits into 7026 7 times, leaving a remainder of 537.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
The remainder is 537 after subtracting 6489 from 7026.
Bring next digit (6) of the dividend behind the 537 and repeat the process: 5376 / 927

Moving on to step 5:
When dividing 5376 by 927, we get 5 with a remainder of 741.
Write down 5 as next digit of the result. 
Result so far: 75.0
Deduct 4635 from 5376 and we're left with 741.
Append the next digit (0) from the dividend to 741 and continue with: 7410 / 927

Let's proceed to step 6:
The number 927 fits into 7410 7 times, leaving a remainder of 921.
The number 7 becomes the next digit in our result. 
Result so far: 757.0
Deduct 6489 from 7410 and we're left with 921.
Append the next digit (2) from the dividend to 921 and continue with: 9212 / 927

Moving on to step 7:
927 can be fit into 9212 9 times, resulting in a remainder of 869.
The next digit of our result is 9. 
Result so far: 7579.0
If we take 8343 away from 9212, we end up with 869.
Take the next digit (3) from the dividend and append it to 869, then repeat: 8693 / 927

Let's proceed to step 8:
927 can be fit into 8693 9 times, resulting in a remainder of 350.
Use 9 as the next digit of our solution. 
Result so far: 75799.0
Deduct 8343 from 8693 and we're left with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Going ahead to step 9:
3500 divided by 927 is 3 with a remainder of 719.
Record the quotient 3 as the next digit in the result. 
Result so far: 75799.3
If we subtract 2781 from 3500, we get 719.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7190, and continue the process.

Moving on to step 10:
If we divide 7190 by 927, we get 7 and a remainder of 701.
Put 7 as the next digit of the answer. 
Result so far: 75799.37
Subtract 6489 from 7190 to get 701.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7010, and continue the process.

Moving on to step 11:
7010 divided by 927 is 7 with a remainder of 521.
Write down 7 as next digit of the result. 
Result so far: 75799.377
The remainder is 521 after subtracting 6489 from 7010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5210, and continue the process.

In conclusion, the division gives 75799.377 with a balance of 0.0521.