We look at the division of 926878 by 70 
We want to figure out the number of times 926878 can be divided by 70.

Advancing to step 1:
70 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (2) from the dividend after 9, then repeat: 92 / 70

Step 2:
70 goes into 92 1 times with a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 70 from 92 to get 22.
Append the next digit (6) from the dividend to 22 and continue with: 226 / 70

Advancing to step 3:
70 can be fit into 226 3 times, resulting in a remainder of 16.
Write down 3 as next digit of the result. 
Result so far: 13.0
Deduct 210 from 226 and we're left with 16.
Take the next digit (8) from the dividend and append it to 16, then repeat: 168 / 70

Let's proceed to step 4:
When dividing 168 by 70, we get 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 132.0
If we subtract 140 from 168, we get 28.
Fetch the next digit (7) from the dividend, attach it to 28 and continue: 287 / 70

Going ahead to step 5:
When dividing 287 by 70, we get 4 with a remainder of 7.
Record the quotient 4 as the next digit in the result. 
Result so far: 1324.0
Deduct 280 from 287 and we're left with 7.
Grab the next digit (8) from the dividend, add it to 7, then carry on: 78 / 70

Going ahead to step 6:
70 can be fit into 78 1 times, resulting in a remainder of 8.
The number 1 becomes the next digit in our result. 
Result so far: 13241.0
Subtract 70 from 78 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 7:
70 goes into 80 1 times with a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 13241.1
If we take 70 away from 80, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
100 divided by 70 is 1 with a remainder of 30.
Put 1 as the next digit of the answer. 
Result so far: 13241.11
Subtract 70 from 100 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Our division results in 13241.11 with a remaining 0.03.