We look at the division of 231976 by 67 
We want to figure out the number of times 231976 can be divided by 67.

Advancing to step 1:
The number 67 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 67

Step 2:
When dividing 23 by 67, we get 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 67

Step 3:
67 goes into 231 3 times with a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 201 from 231 and we're left with 30.
Bring next digit (9) of the dividend behind the 30 and repeat the process: 309 / 67

Moving on to step 4:
If we divide 309 by 67, we get 4 and a remainder of 41.
Put 4 as the next digit of the answer. 
Result so far: 34.0
If we take 268 away from 309, we end up with 41.
Append the next digit (7) from the dividend to 41 and continue with: 417 / 67

On to step 5:
If we divide 417 by 67, we get 6 and a remainder of 15.
Record the quotient 6 as the next digit in the result. 
Result so far: 346.0
Subtracting 402 from 417 leaves us with 15.
Include the next digit (6) from the dividend after 15, then repeat: 156 / 67

Step 6:
156 divided by 67 is 2 with a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 3462.0
Subtracting 134 from 156 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
67 can be fit into 220 3 times, resulting in a remainder of 19.
Put 3 as the next digit of the answer. 
Result so far: 3462.3
If we subtract 201 from 220, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 8:
The number 67 fits into 190 2 times, leaving a remainder of 56.
Record the quotient 2 as the next digit in the result. 
Result so far: 3462.32
If we take 134 away from 190, we end up with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Advancing to step 9:
The number 67 fits into 560 8 times, leaving a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 3462.328
If we take 536 away from 560, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 10:
The number 67 fits into 240 3 times, leaving a remainder of 39.
The next digit of our result is 3. 
Result so far: 3462.3283
The remainder is 39 after subtracting 201 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 11:
67 can be fit into 390 5 times, resulting in a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 3462.32835
If we subtract 335 from 390, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Going ahead to step 12:
If we divide 550 by 67, we get 8 and a remainder of 14.
Write down 8 as next digit of the result. 
Result so far: 3462.328358
If we subtract 536 from 550, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 13:
67 can be fit into 140 2 times, resulting in a remainder of 6.
Write down 2 as next digit of the result. 
Result so far: 3462.3283582
If we subtract 134 from 140, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 14:
When dividing 60 by 67, we get 0 with a remainder of 60.
The number 0 becomes the next digit in our result. 
Result so far: 3462.3283582
Subtract 0 from 60 to 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.

After the division, we end up with 3462.3283582 and a remainder of 6e-08.