3470974 ÷ 851 
We want to divide 3470974 by 851.

Moving on to step 1:
851 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (4) from the dividend and append it to 3, then repeat: 34 / 851

Step 2:
34 divided by 851 is 0 with a remainder of 34.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 34, we end up with 34.
Append the next digit (7) from the dividend to 34 and continue with: 347 / 851

On to step 3:
When dividing 347 by 851, we get 0 with a remainder of 347.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 347, we get 347.
Bring next digit (0) of the dividend behind the 347 and repeat the process: 3470 / 851

Going ahead to step 4:
If we divide 3470 by 851, we get 4 and a remainder of 66.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 3404 away from 3470, we end up with 66.
Fetch the next digit (9) from the dividend, attach it to 66 and continue: 669 / 851

Going ahead to step 5:
The number 851 fits into 669 0 times, leaving a remainder of 669.
The next digit of our result is 0. 
Result so far: 40.0
Deduct 0 from 669 and we're left with 669.
Append the next digit (7) from the dividend to 669 and continue with: 6697 / 851

Let's proceed to step 6:
If we divide 6697 by 851, we get 7 and a remainder of 740.
The next digit of our result is 7. 
Result so far: 407.0
Subtract 5957 from 6697 to get 740.
Grab the next digit (4) from the dividend, add it to 740, then carry on: 7404 / 851

Moving on to step 7:
7404 divided by 851 is 8 with a remainder of 596.
The number 8 becomes the next digit in our result. 
Result so far: 4078.0
If we take 6808 away from 7404, we end up with 596.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5960, and continue the process.

Advancing to step 8:
If we divide 5960 by 851, we get 7 and a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 4078.7
If we take 5957 away from 5960, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 9:
851 goes into 30 0 times with a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 4078.7
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 10:
300 divided by 851 is 0 with a remainder of 300.
The number 0 becomes the next digit in our result. 
Result so far: 4078.7
If we take 0 away from 300, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

After the division, we end up with 4078.7 and a remainder of 0.03.