We're dividing 67481291 by 400 
Let's see how many times 400 fits into 67481291.

Step 1:
When dividing 6 by 400, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Take the next digit (7) from the dividend and append it to 6, then repeat: 67 / 400

Going ahead to step 2:
400 can be fit into 67 0 times, resulting in 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.
Append the next digit (4) from the dividend to 67 and continue with: 674 / 400

Advancing to step 3:
The number 400 fits into 674 1 times, leaving a remainder of 274.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 400 away from 674, we end up with 274.
Take the next digit (8) from the dividend and append it to 274, then repeat: 2748 / 400

Going ahead to step 4:
The number 400 fits into 2748 6 times, leaving a remainder of 348.
Use 6 as the next digit of our solution. 
Result so far: 16.0
If we subtract 2400 from 2748, we get 348.
Fetch the next digit (1) from the dividend, attach it to 348 and continue: 3481 / 400

Going ahead to step 5:
400 can be fit into 3481 8 times, resulting in a remainder of 281.
Record the quotient 8 as the next digit in the result. 
Result so far: 168.0
If we take 3200 away from 3481, we end up with 281.
Bring next digit (2) of the dividend behind the 281 and repeat the process: 2812 / 400

Let's proceed to step 6:
2812 divided by 400 is 7 with a remainder of 12.
Write down 7 as next digit of the result. 
Result so far: 1687.0
If we take 2800 away from 2812, we end up with 12.
Include the next digit (9) from the dividend after 12, then repeat: 129 / 400

On to step 7:
400 goes into 129 0 times with a remainder of 129.
The next digit of our result is 0. 
Result so far: 16870.0
The remainder is 129 after subtracting 0 from 129.
Fetch the next digit (1) from the dividend, attach it to 129 and continue: 1291 / 400

Step 8:
When dividing 1291 by 400, we get 3 with a remainder of 91.
Put 3 as the next digit of the answer. 
Result so far: 168703.0
Deduct 1200 from 1291 and we're left with 91.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

On to step 9:
When dividing 910 by 400, we get 2 with a remainder of 110.
The next digit of our result is 2. 
Result so far: 168703.2
If we take 800 away from 910, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 10:
400 can be fit into 1100 2 times, resulting in a remainder of 300.
The number 2 becomes the next digit in our result. 
Result so far: 168703.22
Subtract 800 from 1100 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 168703.22 with a remainder of 0.3.