70261319 ÷ 230 
We want to figure out the number of times 70261319 can be divided by 230.

Moving on to step 1:
230 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Grab the next digit (0) from the dividend, add it to 7, then carry on: 70 / 230

Advancing to step 2:
When dividing 70 by 230, we get 0 with a remainder of 70.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 70 and we're left with 70.
Bring next digit (2) of the dividend behind the 70 and repeat the process: 702 / 230

Step 3:
When dividing 702 by 230, we get 3 with a remainder of 12.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we subtract 690 from 702, we get 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 230

Moving on to step 4:
126 divided by 230 is 0 with a remainder of 126.
Use 0 as the next digit of our solution. 
Result so far: 30.0
If we subtract 0 from 126, we get 126.
Grab the next digit (1) from the dividend, add it to 126, then carry on: 1261 / 230

Going ahead to step 5:
When dividing 1261 by 230, we get 5 with a remainder of 111.
The number 5 becomes the next digit in our result. 
Result so far: 305.0
If we take 1150 away from 1261, we end up with 111.
Append the next digit (3) from the dividend to 111 and continue with: 1113 / 230

On to step 6:
230 goes into 1113 4 times with a remainder of 193.
The number 4 becomes the next digit in our result. 
Result so far: 3054.0
If we subtract 920 from 1113, we get 193.
Take the next digit (1) from the dividend and append it to 193, then repeat: 1931 / 230

Moving on to step 7:
1931 divided by 230 is 8 with a remainder of 91.
Put 8 as the next digit of the answer. 
Result so far: 30548.0
If we subtract 1840 from 1931, we get 91.
Fetch the next digit (9) from the dividend, attach it to 91 and continue: 919 / 230

Going ahead to step 8:
When dividing 919 by 230, we get 3 with a remainder of 229.
The next digit of our result is 3. 
Result so far: 305483.0
If we subtract 690 from 919, we get 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

Going ahead to step 9:
230 can be fit into 2290 9 times, resulting in a remainder of 220.
The number 9 becomes the next digit in our result. 
Result so far: 305483.9
The remainder is 220 after subtracting 2070 from 2290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 10:
230 can be fit into 2200 9 times, resulting in a remainder of 130.
Record the quotient 9 as the next digit in the result. 
Result so far: 305483.99
If we take 2070 away from 2200, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

The final result is 305483.99 with a remainder of 0.13.