267800 ÷ 70 
We want to figure out the number of times 267800 can be divided by 70.

On to step 1:
If we divide 2 by 70, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 70

On to step 2:
26 divided by 70 is 0 with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 70

Moving on to step 3:
70 goes into 267 3 times with a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
If we take 210 away from 267, we end up with 57.
Take the next digit (8) from the dividend and append it to 57, then repeat: 578 / 70

On to step 4:
When dividing 578 by 70, we get 8 with a remainder of 18.
The number 8 becomes the next digit in our result. 
Result so far: 38.0
Subtracting 560 from 578 leaves us with 18.
Append the next digit (0) from the dividend to 18 and continue with: 180 / 70

Step 5:
If we divide 180 by 70, we get 2 and a remainder of 40.
Put 2 as the next digit of the answer. 
Result so far: 382.0
If we subtract 140 from 180, we get 40.
Include the next digit (0) from the dividend after 40, then repeat: 400 / 70

Advancing to step 6:
When dividing 400 by 70, we get 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 3825.0
The remainder is 50 after subtracting 350 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 7:
If we divide 500 by 70, we get 7 and a remainder of 10.
The next digit of our result is 7. 
Result so far: 3825.7
If we subtract 490 from 500, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 8:
70 can be fit into 100 1 times, resulting in a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 3825.71
Subtracting 70 from 100 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.

Moving on to step 9:
70 can be fit into 300 4 times, resulting in a remainder of 20.
Use 4 as the next digit of our solution. 
Result so far: 3825.714
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
When dividing 200 by 70, we get 2 with a remainder of 60.
Put 2 as the next digit of the answer. 
Result so far: 3825.7142
If we subtract 140 from 200, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 11:
70 can be fit into 600 8 times, resulting in a remainder of 40.
Put 8 as the next digit of the answer. 
Result so far: 3825.71428
Subtract 560 from 600 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 12:
The number 70 fits into 400 5 times, leaving a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 3825.714285
Deduct 350 from 400 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 13:
When dividing 500 by 70, we get 7 with a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 3825.7142857
If we subtract 490 from 500, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 14:
When dividing 100 by 70, we get 1 with a remainder of 30.
The number 1 becomes the next digit in our result. 
Result so far: 3825.71428571
Subtracting 70 from 100 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.

The final result is 3825.71428571 with a remainder of 3e-08.