We look at the division of 667478 by 21 
We want to figure out the number of times 667478 can be divided by 21.

Let's proceed to step 1:
6 divided by 21 is 0 with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 21

Let's proceed to step 2:
The number 21 fits into 66 3 times, leaving a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Deduct 63 from 66 and we're left with 3.
Grab the next digit (7) from the dividend, add it to 3, then carry on: 37 / 21

Going ahead to step 3:
The number 21 fits into 37 1 times, leaving a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
The remainder is 16 after subtracting 21 from 37.
Grab the next digit (4) from the dividend, add it to 16, then carry on: 164 / 21

On to step 4:
164 divided by 21 is 7 with a remainder of 17.
Put 7 as the next digit of the answer. 
Result so far: 317.0
If we take 147 away from 164, we end up with 17.
Include the next digit (7) from the dividend after 17, then repeat: 177 / 21

Let's proceed to step 5:
When dividing 177 by 21, we get 8 with a remainder of 9.
Record the quotient 8 as the next digit in the result. 
Result so far: 3178.0
Subtract 168 from 177 to get 9.
Append the next digit (8) from the dividend to 9 and continue with: 98 / 21

On to step 6:
21 can be fit into 98 4 times, resulting in a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 31784.0
Subtracting 84 from 98 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 7:
If we divide 140 by 21, we get 6 and a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 31784.6
If we subtract 126 from 140, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 8:
The number 21 fits into 140 6 times, leaving a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 31784.66
The remainder is 14 after subtracting 126 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 31784.66 and a remainder of 0.014.