We're dividing 68617844 by 735 
We're looking to find how many times 735 goes into 68617844.

Advancing to step 1:
6 divided by 735 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 735

Let's proceed to step 2:
68 divided by 735 is 0 with a remainder of 68.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 68, we get 68.
Include the next digit (6) from the dividend after 68, then repeat: 686 / 735

On to step 3:
686 divided by 735 is 0 with a remainder of 686.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 686 and we're left with 686.
Include the next digit (1) from the dividend after 686, then repeat: 6861 / 735

Moving on to step 4:
735 can be fit into 6861 9 times, resulting in a remainder of 246.
Write down 9 as next digit of the result. 
Result so far: 9.0
The remainder is 246 after subtracting 6615 from 6861.
Include the next digit (7) from the dividend after 246, then repeat: 2467 / 735

On to step 5:
735 can be fit into 2467 3 times, resulting in a remainder of 262.
Use 3 as the next digit of our solution. 
Result so far: 93.0
The remainder is 262 after subtracting 2205 from 2467.
Append the next digit (8) from the dividend to 262 and continue with: 2628 / 735

Advancing to step 6:
If we divide 2628 by 735, we get 3 and a remainder of 423.
The number 3 becomes the next digit in our result. 
Result so far: 933.0
If we take 2205 away from 2628, we end up with 423.
Bring next digit (4) of the dividend behind the 423 and repeat the process: 4234 / 735

Moving on to step 7:
735 goes into 4234 5 times with a remainder of 559.
The next digit of our result is 5. 
Result so far: 9335.0
If we take 3675 away from 4234, we end up with 559.
Append the next digit (4) from the dividend to 559 and continue with: 5594 / 735

Let's proceed to step 8:
5594 divided by 735 is 7 with a remainder of 449.
The next digit of our result is 7. 
Result so far: 93357.0
If we subtract 5145 from 5594, we get 449.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4490, and continue the process.

Moving on to step 9:
735 goes into 4490 6 times with a remainder of 80.
The number 6 becomes the next digit in our result. 
Result so far: 93357.6
The remainder is 80 after subtracting 4410 from 4490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 10:
The number 735 fits into 800 1 times, leaving a remainder of 65.
Put 1 as the next digit of the answer. 
Result so far: 93357.61
If we take 735 away from 800, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 11:
735 goes into 650 0 times with a remainder of 650.
Write down 0 as next digit of the result. 
Result so far: 93357.61
Deduct 0 from 650 and we're left with 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Moving on to step 12:
6500 divided by 735 is 8 with a remainder of 620.
Use 8 as the next digit of our solution. 
Result so far: 93357.6108
Subtract 5880 from 6500 to get 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6200, and continue the process.

Going ahead to step 13:
The number 735 fits into 6200 8 times, leaving a remainder of 320.
Put 8 as the next digit of the answer. 
Result so far: 93357.61088
If we subtract 5880 from 6200, we get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Our division results in 93357.61088 with a remaining 0.00032.