We look at the division of 678440 by 20 
We want to figure out the number of times 678440 can be divided by 20.

Moving on to step 1:
6 divided by 20 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 20

Advancing to step 2:
When dividing 67 by 20, we get 3 with a remainder of 7.
The next digit of our result is 3. 
Result so far: 3.0
Subtract 60 from 67 to get 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 20

Advancing to step 3:
20 goes into 78 3 times with a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 33.0
Deduct 60 from 78 and we're left with 18.
Take the next digit (4) from the dividend and append it to 18, then repeat: 184 / 20

Let's proceed to step 4:
The number 20 fits into 184 9 times, leaving a remainder of 4.
The number 9 becomes the next digit in our result. 
Result so far: 339.0
Deduct 180 from 184 and we're left with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 20

Going ahead to step 5:
If we divide 44 by 20, we get 2 and a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 3392.0
Deduct 40 from 44 and we're left with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 20

Advancing to step 6:
When dividing 40 by 20, we get 2 with a remainder of 0.
Write down 2 as next digit of the result. 
Result so far: 33922.0
Subtract 40 from 40 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 7:
If we divide 0 by 20, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 33922.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
When dividing 0 by 20, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 33922.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 33922.0, with a leftover of 0.0.