Let's divide 206945 by 74
Let's see how many times 74 fits into 206945.

Going ahead to step 1:
The number 74 fits into 2 0 times, leaving a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 74

Moving on to step 2:
74 goes into 20 0 times with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Append the next digit (6) from the dividend to 20 and continue with: 206 / 74

Step 3:
74 can be fit into 206 2 times, resulting in a remainder of 58.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 148 from 206 and we're left with 58.
Include the next digit (9) from the dividend after 58, then repeat: 589 / 74

Moving on to step 4:
589 divided by 74 is 7 with a remainder of 71.
The next digit of our result is 7. 
Result so far: 27.0
If we take 518 away from 589, we end up with 71.
Fetch the next digit (4) from the dividend, attach it to 71 and continue: 714 / 74

Moving on to step 5:
74 can be fit into 714 9 times, resulting in a remainder of 48.
Write down 9 as next digit of the result. 
Result so far: 279.0
If we take 666 away from 714, we end up with 48.
Grab the next digit (5) from the dividend, add it to 48, then carry on: 485 / 74

On to step 6:
If we divide 485 by 74, we get 6 and a remainder of 41.
The number 6 becomes the next digit in our result. 
Result so far: 2796.0
The remainder is 41 after subtracting 444 from 485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 7:
74 goes into 410 5 times with a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 2796.5
Subtracting 370 from 410 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 8:
74 goes into 400 5 times with a remainder of 30.
The next digit of our result is 5. 
Result so far: 2796.55
If we subtract 370 from 400, 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.

The final result is 2796.55 with a remainder of 0.03.