We're dividing 354822 by 70 
We want to figure out the number of times 354822 can be divided by 70.

Going ahead to step 1:
70 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (5) from the dividend after 3, then repeat: 35 / 70

Advancing to step 2:
35 divided by 70 is 0 with a remainder of 35.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 35 after subtracting 0 from 35.
Fetch the next digit (4) from the dividend, attach it to 35 and continue: 354 / 70

Moving on to step 3:
354 divided by 70 is 5 with a remainder of 4.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 4 after subtracting 350 from 354.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 70

Step 4:
When dividing 48 by 70, we get 0 with a remainder of 48.
The next digit of our result is 0. 
Result so far: 50.0
Subtracting 0 from 48 leaves us with 48.
Append the next digit (2) from the dividend to 48 and continue with: 482 / 70

Moving on to step 5:
When dividing 482 by 70, we get 6 with a remainder of 62.
Write down 6 as next digit of the result. 
Result so far: 506.0
Subtract 420 from 482 to get 62.
Fetch the next digit (2) from the dividend, attach it to 62 and continue: 622 / 70

Let's proceed to step 6:
When dividing 622 by 70, we get 8 with a remainder of 62.
The number 8 becomes the next digit in our result. 
Result so far: 5068.0
Subtract 560 from 622 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 7:
70 can be fit into 620 8 times, resulting in a remainder of 60.
Use 8 as the next digit of our solution. 
Result so far: 5068.8
If we take 560 away from 620, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 8:
70 can be fit into 600 8 times, resulting in a remainder of 40.
Use 8 as the next digit of our solution. 
Result so far: 5068.88
Subtracting 560 from 600 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 5068.88 with a remainder of 0.04.