We look at the division of 67640986 by 355 
We want to figure out the number of times 67640986 can be divided by 355.

Advancing to step 1:
If we divide 6 by 355, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Fetch the next digit (7) from the dividend, attach it to 6 and continue: 67 / 355

On to step 2:
The number 355 fits into 67 0 times, leaving a remainder of 67.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 67 to get 67.
Grab the next digit (6) from the dividend, add it to 67, then carry on: 676 / 355

Let's proceed to step 3:
355 can be fit into 676 1 times, resulting in a remainder of 321.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 355 from 676 to get 321.
Include the next digit (4) from the dividend after 321, then repeat: 3214 / 355

Moving on to step 4:
The number 355 fits into 3214 9 times, leaving a remainder of 19.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtracting 3195 from 3214 leaves us with 19.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 355

On to step 5:
355 can be fit into 190 0 times, resulting in a remainder of 190.
The number 0 becomes the next digit in our result. 
Result so far: 190.0
Deduct 0 from 190 and we're left with 190.
Include the next digit (9) from the dividend after 190, then repeat: 1909 / 355

On to step 6:
355 goes into 1909 5 times with a remainder of 134.
Write down 5 as next digit of the result. 
Result so far: 1905.0
Subtracting 1775 from 1909 leaves us with 134.
Include the next digit (8) from the dividend after 134, then repeat: 1348 / 355

Let's proceed to step 7:
355 can be fit into 1348 3 times, resulting in a remainder of 283.
Write down 3 as next digit of the result. 
Result so far: 19053.0
The remainder is 283 after subtracting 1065 from 1348.
Fetch the next digit (6) from the dividend, attach it to 283 and continue: 2836 / 355

Step 8:
The number 355 fits into 2836 7 times, leaving a remainder of 351.
Write down 7 as next digit of the result. 
Result so far: 190537.0
The remainder is 351 after subtracting 2485 from 2836.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

Advancing to step 9:
If we divide 3510 by 355, we get 9 and a remainder of 315.
Record the quotient 9 as the next digit in the result. 
Result so far: 190537.9
Subtract 3195 from 3510 to get 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Advancing to step 10:
355 can be fit into 3150 8 times, resulting in a remainder of 310.
Put 8 as the next digit of the answer. 
Result so far: 190537.98
Subtracting 2840 from 3150 leaves us with 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Going ahead to step 11:
When dividing 3100 by 355, we get 8 with a remainder of 260.
The number 8 becomes the next digit in our result. 
Result so far: 190537.988
Deduct 2840 from 3100 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The final outcome is 190537.988, with a leftover of 0.026.