67702683 divided by 438 
We want to figure out the number of times 67702683 can be divided by 438.

Advancing to step 1:
438 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 438

Let's proceed to step 2:
If we divide 67 by 438, we get 0 and a remainder of 67.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Grab the next digit (7) from the dividend, add it to 67, then carry on: 677 / 438

On to step 3:
If we divide 677 by 438, we get 1 and a remainder of 239.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 438 from 677 and we're left with 239.
Include the next digit (0) from the dividend after 239, then repeat: 2390 / 438

Advancing to step 4:
438 goes into 2390 5 times with a remainder of 200.
The next digit of our result is 5. 
Result so far: 15.0
Deduct 2190 from 2390 and we're left with 200.
Include the next digit (2) from the dividend after 200, then repeat: 2002 / 438

Let's proceed to step 5:
2002 divided by 438 is 4 with a remainder of 250.
The number 4 becomes the next digit in our result. 
Result so far: 154.0
Subtracting 1752 from 2002 leaves us with 250.
Fetch the next digit (6) from the dividend, attach it to 250 and continue: 2506 / 438

On to step 6:
2506 divided by 438 is 5 with a remainder of 316.
The number 5 becomes the next digit in our result. 
Result so far: 1545.0
If we subtract 2190 from 2506, we get 316.
Fetch the next digit (8) from the dividend, attach it to 316 and continue: 3168 / 438

Moving on to step 7:
When dividing 3168 by 438, we get 7 with a remainder of 102.
Record the quotient 7 as the next digit in the result. 
Result so far: 15457.0
Subtract 3066 from 3168 to get 102.
Take the next digit (3) from the dividend and append it to 102, then repeat: 1023 / 438

Step 8:
438 can be fit into 1023 2 times, resulting in a remainder of 147.
The next digit of our result is 2. 
Result so far: 154572.0
Deduct 876 from 1023 and we're left with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Advancing to step 9:
438 goes into 1470 3 times with a remainder of 156.
Use 3 as the next digit of our solution. 
Result so far: 154572.3
Deduct 1314 from 1470 and we're left with 156.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

On to step 10:
If we divide 1560 by 438, we get 3 and a remainder of 246.
Write down 3 as next digit of the result. 
Result so far: 154572.33
Deduct 1314 from 1560 and we're left with 246.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

In conclusion, the division gives 154572.33 with a balance of 0.246.