We look at the division of 868327 by 67 
We want to figure out the number of times 868327 can be divided by 67.

Going ahead to step 1:
When dividing 8 by 67, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 67

Let's proceed to step 2:
67 can be fit into 86 1 times, resulting in a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 67 from 86 leaves us with 19.
Take the next digit (8) from the dividend and append it to 19, then repeat: 198 / 67

On to step 3:
If we divide 198 by 67, we get 2 and a remainder of 64.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we subtract 134 from 198, we get 64.
Append the next digit (3) from the dividend to 64 and continue with: 643 / 67

Let's proceed to step 4:
If we divide 643 by 67, we get 9 and a remainder of 40.
Record the quotient 9 as the next digit in the result. 
Result so far: 129.0
Deduct 603 from 643 and we're left with 40.
Bring next digit (2) of the dividend behind the 40 and repeat the process: 402 / 67

Going ahead to step 5:
67 can be fit into 402 6 times, resulting in a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 1296.0
If we subtract 402 from 402, we get 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 67

Let's proceed to step 6:
67 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 12960.0
If we subtract 0 from 7, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 7:
67 goes into 70 1 times with a remainder of 3.
The next digit of our result is 1. 
Result so far: 12960.1
Subtracting 67 from 70 leaves us 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.

Step 8:
67 goes into 30 0 times with a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 12960.1
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 9:
67 goes into 300 4 times with a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 12960.104
If we take 268 away from 300, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 10:
67 can be fit into 320 4 times, resulting in a remainder of 52.
Put 4 as the next digit of the answer. 
Result so far: 12960.1044
Deduct 268 from 320 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The final result is 12960.1044 with a remainder of 0.00052.