We look at the division of 67965385 by 788 
Let's see how many times 788 fits into 67965385.

On to step 1:
The number 788 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 788

On to step 2:
If we divide 67 by 788, we get 0 and a remainder of 67.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Include the next digit (9) from the dividend after 67, then repeat: 679 / 788

Moving on to step 3:
When dividing 679 by 788, we get 0 with a remainder of 679.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 679 to get 679.
Take the next digit (6) from the dividend and append it to 679, then repeat: 6796 / 788

On to step 4:
6796 divided by 788 is 8 with a remainder of 492.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 6304 from 6796 to get 492.
Grab the next digit (5) from the dividend, add it to 492, then carry on: 4925 / 788

On to step 5:
The number 788 fits into 4925 6 times, leaving a remainder of 197.
Put 6 as the next digit of the answer. 
Result so far: 86.0
The remainder is 197 after subtracting 4728 from 4925.
Take the next digit (3) from the dividend and append it to 197, then repeat: 1973 / 788

Advancing to step 6:
When dividing 1973 by 788, we get 2 with a remainder of 397.
The next digit of our result is 2. 
Result so far: 862.0
Subtracting 1576 from 1973 leaves us with 397.
Take the next digit (8) from the dividend and append it to 397, then repeat: 3978 / 788

Advancing to step 7:
When dividing 3978 by 788, we get 5 with a remainder of 38.
The number 5 becomes the next digit in our result. 
Result so far: 8625.0
Deduct 3940 from 3978 and we're left with 38.
Append the next digit (5) from the dividend to 38 and continue with: 385 / 788

Moving on to step 8:
788 can be fit into 385 0 times, resulting in a remainder of 385.
Use 0 as the next digit of our solution. 
Result so far: 86250.0
Deduct 0 from 385 and we're left with 385.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3850, and continue the process.

Step 9:
3850 divided by 788 is 4 with a remainder of 698.
The number 4 becomes the next digit in our result. 
Result so far: 86250.4
Deduct 3152 from 3850 and we're left with 698.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6980, and continue the process.

Advancing to step 10:
The number 788 fits into 6980 8 times, leaving a remainder of 676.
The next digit of our result is 8. 
Result so far: 86250.48
Deduct 6304 from 6980 and we're left with 676.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6760, and continue the process.

On to step 11:
When dividing 6760 by 788, we get 8 with a remainder of 456.
Record the quotient 8 as the next digit in the result. 
Result so far: 86250.488
Deduct 6304 from 6760 and we're left with 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

After the division, we end up with 86250.488 and a remainder of 0.0456.