We look at the division of 70823514 by 305 
We want to divide 70823514 by 305.

Advancing to step 1:
The number 305 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 7 leaves us with 7.
Include the next digit (0) from the dividend after 7, then repeat: 70 / 305

Step 2:
305 goes into 70 0 times with a remainder of 70.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 70 after subtracting 0 from 70.
Append the next digit (8) from the dividend to 70 and continue with: 708 / 305

Step 3:
The number 305 fits into 708 2 times, leaving a remainder of 98.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 610 from 708 to get 98.
Grab the next digit (2) from the dividend, add it to 98, then carry on: 982 / 305

Advancing to step 4:
305 goes into 982 3 times with a remainder of 67.
The next digit of our result is 3. 
Result so far: 23.0
Deduct 915 from 982 and we're left with 67.
Append the next digit (3) from the dividend to 67 and continue with: 673 / 305

Step 5:
The number 305 fits into 673 2 times, leaving a remainder of 63.
The next digit of our result is 2. 
Result so far: 232.0
Subtract 610 from 673 to get 63.
Fetch the next digit (5) from the dividend, attach it to 63 and continue: 635 / 305

Let's proceed to step 6:
The number 305 fits into 635 2 times, leaving a remainder of 25.
Use 2 as the next digit of our solution. 
Result so far: 2322.0
The remainder is 25 after subtracting 610 from 635.
Include the next digit (1) from the dividend after 25, then repeat: 251 / 305

Moving on to step 7:
If we divide 251 by 305, we get 0 and a remainder of 251.
Record the quotient 0 as the next digit in the result. 
Result so far: 23220.0
If we subtract 0 from 251, we get 251.
Take the next digit (4) from the dividend and append it to 251, then repeat: 2514 / 305

Moving on to step 8:
When dividing 2514 by 305, we get 8 with a remainder of 74.
The next digit of our result is 8. 
Result so far: 232208.0
Subtracting 2440 from 2514 leaves us with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 9:
305 goes into 740 2 times with a remainder of 130.
The next digit of our result is 2. 
Result so far: 232208.2
The remainder is 130 after subtracting 610 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Step 10:
305 can be fit into 1300 4 times, resulting in a remainder of 80.
Put 4 as the next digit of the answer. 
Result so far: 232208.24
Subtract 1220 from 1300 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 11:
The number 305 fits into 800 2 times, leaving a remainder of 190.
Use 2 as the next digit of our solution. 
Result so far: 232208.242
If we take 610 away from 800, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Step 12:
305 can be fit into 1900 6 times, resulting in a remainder of 70.
Record the quotient 6 as the next digit in the result. 
Result so far: 232208.2426
Subtracting 1830 from 1900 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 13:
305 goes into 700 2 times with a remainder of 90.
Record the quotient 2 as the next digit in the result. 
Result so far: 232208.24262
If we take 610 away from 700, we end up with 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Step 14:
When dividing 900 by 305, we get 2 with a remainder of 290.
Record the quotient 2 as the next digit in the result. 
Result so far: 232208.242622
If we take 610 away from 900, we end up with 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

The final outcome is 232208.242622, with a leftover of 2.9e-05.