We divide 64997588 by 243
We want to figure out the number of times 64997588 can be divided by 243.

Step 1:
243 can be fit into 6 0 times, resulting in a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (4) from the dividend to 6 and continue with: 64 / 243

Going ahead to step 2:
When dividing 64 by 243, we get 0 with a remainder of 64.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 64 after subtracting 0 from 64.
Append the next digit (9) from the dividend to 64 and continue with: 649 / 243

On to step 3:
The number 243 fits into 649 2 times, leaving a remainder of 163.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 486 from 649 to get 163.
Append the next digit (9) from the dividend to 163 and continue with: 1639 / 243

Advancing to step 4:
243 can be fit into 1639 6 times, resulting in a remainder of 181.
Write down 6 as next digit of the result. 
Result so far: 26.0
The remainder is 181 after subtracting 1458 from 1639.
Include the next digit (7) from the dividend after 181, then repeat: 1817 / 243

On to step 5:
1817 divided by 243 is 7 with a remainder of 116.
The number 7 becomes the next digit in our result. 
Result so far: 267.0
Deduct 1701 from 1817 and we're left with 116.
Include the next digit (5) from the dividend after 116, then repeat: 1165 / 243

Moving on to step 6:
243 can be fit into 1165 4 times, resulting in a remainder of 193.
Put 4 as the next digit of the answer. 
Result so far: 2674.0
Deduct 972 from 1165 and we're left with 193.
Include the next digit (8) from the dividend after 193, then repeat: 1938 / 243

Moving on to step 7:
When dividing 1938 by 243, we get 7 with a remainder of 237.
Put 7 as the next digit of the answer. 
Result so far: 26747.0
If we subtract 1701 from 1938, we get 237.
Include the next digit (8) from the dividend after 237, then repeat: 2378 / 243

Let's proceed to step 8:
243 can be fit into 2378 9 times, resulting in a remainder of 191.
The number 9 becomes the next digit in our result. 
Result so far: 267479.0
If we take 2187 away from 2378, we end up with 191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1910, and continue the process.

Step 9:
243 goes into 1910 7 times with a remainder of 209.
Write down 7 as next digit of the result. 
Result so far: 267479.7
Subtracting 1701 from 1910 leaves us with 209.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2090, and continue the process.

On to step 10:
The number 243 fits into 2090 8 times, leaving a remainder of 146.
The next digit of our result is 8. 
Result so far: 267479.78
If we take 1944 away from 2090, we end up with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Advancing to step 11:
The number 243 fits into 1460 6 times, leaving a remainder of 2.
The number 6 becomes the next digit in our result. 
Result so far: 267479.786
Subtract 1458 from 1460 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 12:
243 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 267479.786
If we take 0 away from 20, we end up with 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 13:
243 can be fit into 200 0 times, resulting in a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 267479.786
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 267479.786 with a balance of 0.0002.