Let's divide 99964968 by 678
We're looking to find how many times 678 goes into 99964968.

Advancing to step 1:
678 goes into 9 0 times with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 678

On to step 2:
678 goes into 99 0 times with a remainder of 99.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 99 after subtracting 0 from 99.
Append the next digit (9) from the dividend to 99 and continue with: 999 / 678

Advancing to step 3:
999 divided by 678 is 1 with a remainder of 321.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 678 from 999 to get 321.
Append the next digit (6) from the dividend to 321 and continue with: 3216 / 678

Going ahead to step 4:
678 goes into 3216 4 times with a remainder of 504.
Record the quotient 4 as the next digit in the result. 
Result so far: 14.0
Subtract 2712 from 3216 to get 504.
Take the next digit (4) from the dividend and append it to 504, then repeat: 5044 / 678

Moving on to step 5:
678 can be fit into 5044 7 times, resulting in a remainder of 298.
Write down 7 as next digit of the result. 
Result so far: 147.0
Subtract 4746 from 5044 to get 298.
Append the next digit (9) from the dividend to 298 and continue with: 2989 / 678

Step 6:
The number 678 fits into 2989 4 times, leaving a remainder of 277.
The next digit of our result is 4. 
Result so far: 1474.0
Deduct 2712 from 2989 and we're left with 277.
Grab the next digit (6) from the dividend, add it to 277, then carry on: 2776 / 678

Let's proceed to step 7:
678 can be fit into 2776 4 times, resulting in a remainder of 64.
Write down 4 as next digit of the result. 
Result so far: 14744.0
The remainder is 64 after subtracting 2712 from 2776.
Take the next digit (8) from the dividend and append it to 64, then repeat: 648 / 678

Advancing to step 8:
678 goes into 648 0 times with a remainder of 648.
Write down 0 as next digit of the result. 
Result so far: 147440.0
If we take 0 away from 648, we end up with 648.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6480, and continue the process.

Let's proceed to step 9:
If we divide 6480 by 678, we get 9 and a remainder of 378.
Write down 9 as next digit of the result. 
Result so far: 147440.9
If we subtract 6102 from 6480, we get 378.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3780, and continue the process.

Step 10:
When dividing 3780 by 678, we get 5 with a remainder of 390.
Write down 5 as next digit of the result. 
Result so far: 147440.95
Deduct 3390 from 3780 and we're left with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Step 11:
When dividing 3900 by 678, we get 5 with a remainder of 510.
The next digit of our result is 5. 
Result so far: 147440.955
Deduct 3390 from 3900 and we're left with 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5100, and continue the process.

The final outcome is 147440.955, with a leftover of 0.051.