We're dividing 867339 by 70 
We want to figure out the number of times 867339 can be divided by 70.

Let's proceed to step 1:
70 can be fit into 8 0 times, resulting in a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 70

On to step 2:
86 divided by 70 is 1 with a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 70 from 86, we get 16.
Include the next digit (7) from the dividend after 16, then repeat: 167 / 70

Moving on to step 3:
70 goes into 167 2 times with a remainder of 27.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtracting 140 from 167 leaves us with 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 70

On to step 4:
The number 70 fits into 273 3 times, leaving a remainder of 63.
Put 3 as the next digit of the answer. 
Result so far: 123.0
Subtract 210 from 273 to get 63.
Bring next digit (3) of the dividend behind the 63 and repeat the process: 633 / 70

On to step 5:
The number 70 fits into 633 9 times, leaving a remainder of 3.
Put 9 as the next digit of the answer. 
Result so far: 1239.0
The remainder is 3 after subtracting 630 from 633.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 70

Going ahead to step 6:
39 divided by 70 is 0 with a remainder of 39.
Use 0 as the next digit of our solution. 
Result so far: 12390.0
Subtract 0 from 39 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 7:
The number 70 fits into 390 5 times, leaving a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 12390.5
The remainder is 40 after subtracting 350 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 8:
The number 70 fits into 400 5 times, leaving a remainder of 50.
The next digit of our result is 5. 
Result so far: 12390.55
If we take 350 away from 400, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

The final result is 12390.55 with a remainder of 0.05.